Tribunals · City of London Corporation · 2017 rating list

4 Essex Court, EC4Y 9AJ

Office and Premises Decided 17 July 2025 CHG101085518 JMA Chartered Surveyors

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.

Original RV£38,250£400/m²

Ratepayer sought—

VO conceded first—

Tribunal decided£38,250£380/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 16 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants challenged the rateable values of barristers' chambers in Victorian and Georgian buildings in Temple, London, arguing that the unadjusted base rates of £400 psm (Victorian) and £380 psm (Georgian) were unreasonable. The tribunal examined rental evidence from thirteen properties, which showed a definite value differential between property types. The tribunal found that a 5% and 10% reduction was justified by the rental evidence, reducing the base rates to £380 psm for Victorian properties and £360 psm for Georgian properties. Challenges relating to measurement and fragmentation allowances were dismissed.

Summary generated from the decision text and checked against it. The appellant was JMA Chartered Surveyors, represented.