Tribunals · London Borough of Southwark · 2017 rating list

Suite 2505 Level 25 The Shard 31, St Thomas Street, SE1 9RY

Serviced office suites Decided 1 April 2025 CHG101088229 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£500
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 sought a reduction in rateable value from £550/m² to £500/m² for 50 serviced office suites on Levels 24 and 25 of The Shard, arguing removal of a tower uplift for south-facing suites and challenging the valuation methodology for rent analysis. The tribunal found the base price of £550/m² was not unreasonable, rejected the removal of the tower uplift due to lack of evidential support, and considered the Valuation Officer correctly applied the Acenden principles for amortising rent-free periods over the lease term. However, the tribunal agreed an end allowance of 5% should be granted for material change of circumstances (demolition of adjacent Fielden House and reconstruction) from 1 April 2017 to 31 January 2022 for 48 properties, while 2 suites that had already benefited from this allowance were dismissed.

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

Grounds argued

  • Comparable assessments (tone)
  • Change of circumstances
  • Valuation method
Change of circumstances
demolition and reconstruction
Evidence
Rents, Measurement survey, Photographs
Cases cited
Lotus and Delta v Culverwell; Bunyan (VO) v Acenden Limited; Specialeyes Plc v Felgate
Hearing
5 March 2025

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