Tribunals · City of London Corporation · 2017 rating list

7TH FLR 199 BISHOPSGATE, EC2M 3TT

Offices and premises Decided 19 March 2025 CHG100866034 Ryan Property Tax Services UK Limited/Altus Group - Oakland - Manchester

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£680,000
Ratepayer sought£440
VO conceded first—
Tribunal decided£680,000£510/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 challenged the rateable values of three office floors at 199 Bishopsgate, proposing a reduction from £510/m² to £440/m². The tribunal found that the open market rents agreed on the subject properties less than two years before the antecedent valuation date (1 April 2015) provided the strongest evidence of value, supporting the existing valuations at £510/m². Although comparable properties in nearby buildings showed lower tones (£335/m² to £450/m²), the tribunal concluded these could not carry more weight than the actual rental evidence from the subject building, particularly given that 199 Bishopsgate had been extensively refurbished in 2012 and was likely more modernised than many comparables. The appeals were dismissed.

Summary generated from the decision text and checked against it. The appellant was SAS Software Limited, represented.

Grounds argued

  • Comparable assessments (tone)
  • Rental evidence · decisive
Evidence
Rents, tone_of_list_comparables
Cases cited
Lotus & Delta Ltd v Culverwell (VO) and Leicester City Council [1976] RA 141; Gardiner & Theobold LLP v Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
24 February 2025

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