Tribunals · City of London Corporation · 2017 rating list

Rm Lg.02-03, At Lwr Grd Flr, 181 Queen Victoria Street, EC4V 4EG

Offices and premises Decided 28 February 2025 CHG101120460 Avison Young (UK) Ltd

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£49,250£450/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£46,500£425/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 47 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant challenged the rateable values of 47 serviced offices at 181 Queen Victoria Street, arguing the unadjusted base rate of £450 psm in the 2017 list was unreasonable and proposing £350 psm. The tribunal reviewed rental evidence from comparable properties, including Upper Thames Street, 71 Queen Victoria Street, and 128 Queen Victoria Street, together with settlement evidence from other locations. The tribunal found that whilst 71 Queen Victoria Street was dated 2014 and more modern than the subject property (built 1890, refurbished 2017), the evidence overall, including properties at 85 and 128 Queen Victoria Street which were more comparable in character, supported a reduction of the base rate to £425 psm. The appeal was allowed in part.

Summary generated from the decision text and checked against it. The appellant was Beaumont Business Centres Limited, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
Evidence
Rents, Settled assessments, Expert report
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
31 January 2025

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