Tribunals · City of London Corporation · 2017 rating list

3rd Flr Rm 3.01, 181 Queen Victoria Street, EC4V 4EG

Offices and premises Decided 28 February 2025 CHG101121969 Avison Young (UK) Ltd

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£46,500£450/m²
Ratepayer sought£46,500
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 RV of 47 serviced offices at 181 Queen Victoria Street on the grounds that the unadjusted base rate of £450 psm was unreasonable, proposing £350 psm instead. The tribunal found that while the VO relied on a single comparable (71 Queen Victoria Street at £592 psm analysed), this property was a 2014 modern build and not sufficiently comparable to the 1890-built subject property (refurbished in 2017 but with lower ceilings and original features). The tribunal placed greater weight on rents from 85 and 128 Queen Victoria Street (both built 1991/1997 and refurbished 2018) and settlement evidence, determining the unadjusted base rate should be reduced to £425 psm, allowing the appeal 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)
Evidence
Rents, Settled assessments, Photographs
Cases cited
Lotus and Delta v Culverwell; Gardiner and Theobald LLP v David Jackson
Hearing
31 January 2025

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