Tribunals · City of Westminster · 2017 rating list

1st Floor, 9 Devereux Court, WC2R 3JJ

Offices and Premises Decided 24 September 2021 CHG100030856 JMA Chartered Surveyors

OutcomeAllowedThe tribunal reduced the rateable value.
Original RV£81,000£500/m²
Ratepayer sought£52,500
VO conceded first—
Tribunal decided£52,500£350/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 challenged the rateable value of £81,000 (based on £500/m²) for an office property in a historic Temple location. The tribunal found that although the property benefited from nearby comparable agreements within Inner and Middle Temple at £400/m², the subject property's inferior location (in an alleyway with poor access and light) justified a lower value. Settlement evidence from nearby Essex Street and Temple Chambers at £350/m² supported the appellant's proposed value, leading the tribunal to allow the appeal and set the RV at £52,500 (£350/m²).

Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone) · decisive
Evidence
Rents, Settled assessments, Earlier tribunal decisions
Cases cited
Gardiner & Theobald LLP v David Jackson
Hearing
13 September 2021

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