Tribunals · London Borough of Southwark · 2017 rating list

Phone Booth 3 Level 24 The Shard 31, St Thomas Street, SE1 9RY

Serviced office suites Decided 1 April 2025 CHG101088203 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—
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 (a serviced office provider) contended that the rateable values of 50 office suites on Levels 24-25 of The Shard should be reduced from a base price of £550/m² to £500/m². The appellant argued for removal of the 'Tower uplift' and sought a 5% end allowance for material change of circumstances (demolition/reconstruction works 2017-2022). The tribunal found the base price of £550/m² was reasonable based on binding Acenden principles for analysing rent-free periods and comparable evidence, and rejected the uplift removal. However, it allowed the 5% end allowance for 48 properties (1 April 2017 to 31 January 2022), dismissing only Suites 2511-2512 which had already benefited from 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 · decisive
  • Comparable assessments (tone)
  • Change of circumstances
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
Hearing
5 March 2025

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