Tribunals · City of London Corporation · 2017 rating list

2nd Floor, St Michaels House, 1 George Yard, 1 George Yard, EC3V 9DH

Offices and premises Decided 14 April 2025 CHG100093956 Altus Group - Oakland - Manchester/Ryan Property Tax Services UK Limited

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£117,000£525/m²
Ratepayer sought£117,000
VO conceded first—
Tribunal decided£117,000£525/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 3 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants disputed the rateable values of three floors in an office building in the City of London, proposing a reduction in the adopted price per m² from £525 to £490. The agreed rental analysis was £510 per m², but the Valuation Officer applied an additional £25 per m² uplift for tenant's fit-out, resulting in £555 per m². The tribunal found that the building had been refurbished in 2016 prior to the material date and accepted the fit-out uplift was justified in line with the Central London offices agreement, rejecting the appellant's contention that there was insufficient evidence to support this uplift. The appeals were dismissed and the original RVs of £117,000, £128,000, and £127,000 were confirmed.

Summary generated from the decision text and checked against it. The appellant was Lycett, Browne-Swinburne & Douglass Ltd, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone) · decisive
Evidence
Rents, Photographs, Expert report
Cases cited
Dawn Bunyan (VO) v Acenden Limited [2023] UK UT 17 (LC); Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
17 March 2025

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