Tribunals · City of London Corporation · 2017 rating list

OFFICE C 2ND FLRC, 100 LIVERPOOL STREET, EC2M 2AT

Offices and premises Decided 26 March 2025 CHG101058570 Knight Frank - Bjorn Bowles

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV—£600/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£299,000£550/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 14 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant argued the office building valued at £600/m² was excessive and should be reduced to £515/m², with additional allowances for poor access and lack of natural light in the 1st floor space. The tribunal found the £600/m² rate was too high and reduced the basis of value to £550/m², applying 5% for access limitations and 15% for natural light deficiency on the 1st floor, based on comparable properties including 5 Broadgate at £515/m² and the building's location and specification relative to other tower offices.

Summary generated from the decision text and checked against it. The appellant was British Land T/A Storey, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Rental evidence
  • Relief or exemption
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
3 March 2025

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