Arcelor Mittal ( Former A S K Mcgowen Ltd ), Unit G2, B62 8HD
Factory and Premises (used as Warehouse and Premises) Decided 4 February 2025 CHG101142687 Knight Frank - Rating
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant, a steel distribution company, challenged the Valuation Officer's heating uplift adjustment, arguing that the heating system was essential to the trade process of storing high-quality steel products rather than for employee comfort, and should therefore not be reflected in the rateable value assessment. The tribunal dismissed the appeal, finding that the appellant had not provided independent expert evidence (such as steel manufacturer storage instructions) to substantiate the claim that the heating was used mainly or exclusively as part of the trade process, and was not convinced by inconsistencies such as the thermostat being reduced to 12 degrees on unmanned weekends when allegedly 16 degrees was required.
Summary generated from the decision text and checked against it. The appellant was ArcelorMittal Distribution Solutions Ltd, represented.
Grounds argued
- Quantum or end allowance · decisive
- Evidence
- Expert report
- Cases cited
- Iceland Foods Ltd v Berry (VO) [2018] UKSC 15; Leda Properties v Howells (VO) [2009] RA 165; Hays Business Ltd v Raley (VO) [1986] 1 EGLR 226
- Hearing
- 27 January 2025
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