Tribunals · City of London Corporation · 2017 rating list

Second Floor, 2 Middle Temple Lane, EC4Y 9AA

Office and Premises Decided 17 July 2025 CHG101094001 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 16 barristers' chambers in Victorian and Georgian buildings in Temple, London, arguing they were excessive and proposing lower unit rates. The tribunal dismissed challenges on measurement (the disputed 11.95m² area was useable entrance space) and fragmentation allowances (insufficient evidence of disadvantage compared to comparable properties), but allowed the appeals in part on the main issue of unit rate. Based on rental evidence showing a 5-10% differential between property types, the tribunal reduced the unadjusted base rate from £400 psm to £380 psm for Victorian properties and from £380 psm to £360 psm for Georgian properties.

Summary generated from the decision text and checked against it. The appellant was One Essex Court Ltd, represented.

Grounds argued

  • Comparable assessments (tone)
  • Floor area or measurement
  • Valuation method
  • Relief or exemption
Evidence
Rents, Measurement survey, Photographs, Earlier tribunal decisions
Cases cited
Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
18 June 2025

Similar decisions

All decisions in City of London Corporation · Offices nationally

Is your own rateable value in line?

A free check compares a property with the assessments around it and says plainly whether there is anything worth pursuing.

Check a property

The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.