Tribunals · Manchester City Council · 2023 rating list

4TH FLOOR CARVERS WAREHOUSE, 77, DALE STREET, M1 2HG

Office and premises Decided 22 September 2025 CHG101197425 Ryan Property Tax Services UK Limited/Altus Group - Oakland - Manchester

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£38,000£100.5/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£37,000£100.5/m²

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 sought a 10% layout allowance for restricted usable space due to eaves, sloped walls, and structural beams limiting desk placement and creating safety hazards. The tribunal found that while the multiple columns and beams did restrict usable space, only one beam presented a clear specific issue, and the appellant's comparable properties were much larger and involved different circumstances (multi-floor interconnected buildings or different floor levels). The tribunal allowed a 2.5% layout allowance as reasonable, reducing the RV from £38,000 to £37,000.

Summary generated from the decision text and checked against it. The appellant was Renaissance Associates Ltd, represented.

Grounds argued

  • Zoning or layout
Evidence
Rents, Photographs, Expert report
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
27 August 2025

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