Tribunals · City of Westminster · 2017 rating list

28-32, Lexington Street, W1F 0LF

Offices and premises Decided 4 September 2025 CHG100308811 Savills UK Limited

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£750,000
Ratepayer sought—
VO conceded first£660,000−12% before the hearing
Tribunal decided£605,000£550/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 argued for a reduction to £525 per m² and reinstatement of an 8.7% allowance for inferior quality that had appeared in the 2010 Rating List. The tribunal found that a price of £550 per m² was reasonable based on comparable evidence from 12-26 Lexington Street, which was similar in age but had been refurbished more recently. The tribunal did not reinstate the allowance, concluding that £550 per m² adequately reflected the quality of the building.

Summary generated from the decision text and checked against it. The appellant was The Moving Picture Company Limited, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Relief or exemption
Evidence
Rents, Settled assessments
Cases cited
Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC); O'Brien v Harwood (VO) RA22/2002; Dawkins v Ash Brothers & Heaton Ltd [1969] 2 AC 366
Hearing
13 August 2025

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