Tribunals · City of London Corporation · 2017 rating list

PT L2 (EAST) ATRIUM BUILDING CANNONBRIDGE, 25 DOWGATE HILL, EC4R 2SU

Offices and premises Decided 7 July 2025 CHG101100911 CBRE - Antony Johns

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£730,000£430/m²
Ratepayer sought£635,000
VO conceded first£720,000−1% before the hearing
Tribunal decided£675,000£400/m²

Figures are as stated in the decision; a dash means the document does not state that figure.

What was argued and what the tribunal found

The appellant challenged the 2017 rating list entry of £730,000 (revised by the VO to £720,000), proposing £635,000 based initially on rental evidence but subsequently relying on comparison with other settled office assessments and the tone of the list. The tribunal found rental evidence unhelpful due to issues with both the subject property and comparable floor rents being lease renewals requiring substantial adjustments. The tribunal determined that whilst the subject property's location on Upper Thames Street suggested an established tone of £375/m2, its proximity to Cannon Street station warranted a premium, leading to an adoption of £400/m2 as fair and reasonable, resulting in an RV of £675,000.

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

Grounds argued

  • Rental evidence
  • Comparable assessments (tone)
  • Valuation method
Evidence
Rents, Settled assessments, Photographs, Expert report
Cases cited
Lotus & Delta Ltd v Culverwell; Gardiner & Theobold LLP v Jackson
Hearing
9 June 2025

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