Tribunals · Manchester City Council · 2017 rating list

The Hut Group, Icon, Sunbank Lane, WA15 0TP

Warehouse, office and premises Decided 9 January 2026 CHG101139132 CBRE - Mark Hayes

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£1,080,000
Ratepayer sought—
VO conceded first—
Tribunal decided£1,920,000from 16 Aug 2021

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 5 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant sought a 7.5-10% split site allowance for a multi-building warehouse, office and studio property. The tribunal found that while split sites can cause some disadvantages (additional security, goods movement, staff movement), this property had mitigating advantages (separate studio away from warehouse noise for filming). Comparing unfavourably to FC Brown Steel Equipment Ltd v Karl Hopkins (which had a public road splitting the site), the tribunal determined the property's split was less severe and awarded only a 2.5% allowance effective from 16 August 2021 (when additional units were added). Appeals 1 and 4 were dismissed; appeals 2, 3 and 5 allowed in part.

Summary generated from the decision text and checked against it. The appellant was The Hut.com Limited and The Hut Group, represented.

Grounds argued

  • Quantum or end allowance · decisive
Evidence
Photographs, Earlier tribunal decisions, Expert report
Cases cited
FC Brown Steel Equipment Ltd v Karl Hopkins (VO) [2022] UKUT 51 (LC); Lassic Limited v J Moore (VO) CHG100894836; Molecular Products Limited v Valuation Officer CHG100818530; Domino's Pizza Group Ltd v Andrew Mouland (VO) CHG101094240
Hearing
10 December 2025

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