Tribunals · City of Westminster · 2017 rating list

5 TH FLOOR, 55 ST JAMES'S STREET, SW1A 1LA

Office and Premises Decided 3 February 2025 CHG100843905 Altus Group - Oakland - Manchester

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£695,000
Ratepayer sought—
VO conceded first—
Tribunal decided£695,000£1100/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 7 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants challenged the rateable values of seven office units at 55 St James Street on the grounds that the unadjusted rate of £1,100/m² was unreasonable and should be reduced to £1,000/m². The tribunal found that rental evidence from the subject building itself, particularly leases agreed close to the antecedent valuation date and analysing to £1,146.55/m² and £1,166.33/m², strongly supported the adopted rate. Although the appellants presented settlement evidence from comparable properties on St James Street at lower rates (£925-£1,000/m²), the tribunal determined that the subject building's unique modern specification and quality finish, being newly constructed without period constraints, justified the higher rental value and made it not directly comparable to older or refurbished buildings. The appeal was dismissed.

Summary generated from the decision text and checked against it. The appellant was AlbaCore Capital LLP, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Rental evidence
Evidence
Rents, Settled assessments
Cases cited
Lotus & Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
10 January 2025

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