Tribunals · London Borough of Southwark · 2017 rating list

Post Room Level 24 The Shard 31, St Thomas Street, SE1 9RY

Decided 1 April 2025 CHG101088109 Avison Young (UK) Ltd

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£8,800£550/m²
Ratepayer sought£375
VO conceded first—
Tribunal decided£8,300£550/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 50 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant challenged the rateable value of 50 serviced office suites at The Shard, seeking a reduction from the base price of £550/m2 to £500/m2 (later £375/m2), and arguing that a 10-11% 'Tower uplift' should not apply to 17 south-facing suites lacking river views. The tribunal found the valuation officer's analysis of subject rent and comparable evidence more persuasive, following the Acenden methodology for amortising rent-free periods over the full lease term in the absence of a break clause. The tribunal dismissed challenges to the Tower uplift for lack of supporting evidence (no internal photographs or lease terms provided) and confirmed the £550/m2 base was reasonable. However, the tribunal allowed the 5% end allowance for material change of circumstances (demolition of adjacent Fielden House and subsequent reconstruction) from 1 April 2017 to 31 January 2022 for all properties except Suites 2511 and 2512 which had already received this allowance.

Summary generated from the decision text and checked against it. The appellant was The Office Group Holdings Ltd, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone)
  • Change of circumstances · decisive
Change of circumstances
demolition and reconstruction of adjacent building
Evidence
Rents, Expert report
Cases cited
Lotus and Delta v Culverwell; Bunyan (VO) v Acenden Limited; Specialeyes Plc v Felgate (VO)
Hearing
5 March 2025

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