Tribunals · City of London Corporation · 2017 rating list

Room 4.07, At 4th Floor, 181 Queen Victoria Street, EC4V 4EG

Offices and premises Decided 28 February 2025 CHG101120569 Avison Young (UK) Ltd

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£46,580£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 value of 47 serviced office units at 181 Queen Victoria Street, originally assessed at an unadjusted base rate of £450 psm. The appellant proposed £350 psm based on comparable evidence, whilst the VO argued £450 psm was reasonable. The tribunal found that the subject properties were inferior to comparable building 71 Queen Victoria Street (a 2014-built modern building assessed at £450 psm) due to their 1890 original construction with low ceilings and dated features, despite 2017 refurbishment. Applying Lotus and Delta principles, the tribunal determined that comparables at 85 and 128 Queen Victoria Street were most comparable in location and character, and reduced the base rate to £425 psm.

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, Photographs
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
31 January 2025

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