Tribunals · Hertsmere Borough Council · 2023 rating list

UNIT 4, HERTSMERE INDUSTRIAL ESTATE, WARWICK ROAD, WD6 1GT

Factory and warehouse Decided 19 February 2026 CHG101313477 Ryan Property Tax Services UK Limited

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£472,500
Ratepayer sought£630,000
VO conceded first—
Tribunal decided£472,500from 1 Apr 2023

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant, occupying two separate industrial units at Hertsmere Industrial Park separated by a road, sought to merge them into a single assessment with an RV of £630,000. The tribunal applied the Woolway v Mazars test and found the units were not contiguous as the separating road was not under the appellant's exclusive occupation; it was an adopted highway maintained by the local council. The units did not intercommunicate, could be accessed only via the public road, and had previously been occupied separately, failing both the geographical and functional tests for merger. The appeal was dismissed and the units remain as two separate entries with RVs of £472,500 and £277,500.

Summary generated from the decision text and checked against it. The appellant was UGO FOODS GROUP LIMITED, represented.

Grounds argued

  • Split or merge the assessment · decisive
Evidence
Expert report
Cases cited
Woolway v Mazars; Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018; John Laing & Son Ltd v Kingswood Area Assessment Committee
Hearing
23 January 2026

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The tribunal’s decision in full

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