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Tribunals · Hertsmere Borough Council · 2023 rating list

UNIT 1-­3 HERTSMERE INDUSTRIAL PARK, WARWICK ROAD, WD6 1GT

Factory and warehouse Decided 19 February 2026 CHG101313479 Ryan

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

Figures are as stated in the decision, and are values in the 2023 list; a dash means the document does not state that figure. This judgement decided 2 properties together; the figures above are for this appeal's property (UNITS 1-3 HERTSMERE INDUSTRIAL PARK, WARWICK ROAD, BOREHAMWOOD WD6 1GT). Every property is listed below.

The 2 properties in this decision

One judgement covered all of these appeals. Each property’s figures as the judgement states them (2023 list); this appeal’s property is highlighted.

The properties covered by this tribunal decision, with the figures it states for each
PropertyOriginal RVSoughtTribunal decidedOutcome
UNITS 1-3 HERTSMERE INDUSTRIAL PARK, WARWICK ROAD, BOREHAMWOOD WD6 1GTThis appeal£472,500—£472,500Dismissed
UNIT 4 HERTSMERE INDUSTRIAL PARK, WARWICK ROAD, BOREHAMWOOD WD6 1GT£277,500—£277,500Dismissed

What was argued and what the tribunal found

The appellant, which occupied two separate industrial units (Units 1-3 and Unit 4) at Hertsmere Industrial Park, sought to merge them into a single assessment with an RV of £630,000. The appellant argued the properties were contiguous and operated as a single functional unit, separated only by a private road over which they claimed exclusive occupation. The tribunal applied the three-part test from Woolway v Mazars and found that: (1) the road was an adopted but not maintainable highway maintained by the local council, so the appellant did not have exclusive occupation; (2) the properties could be and had been let separately, failing the functional test; and (3) objectively, the properties lacked the physical connection necessary for a single hereditament. The tribunal also rejected the argument under the Rating (Property in Common Occupation) Act 2018, as the properties were separated by a road rather than an enclosed boundary. The appeal was dismissed and the separate RVs of £472,500 and £277,500 were confirmed.

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; John Laing & Son Ltd v Kingswood Area Assessment Committee; Gardiner & Theobald LLP v David Jackson
Hearing
23 January 2026

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The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.