Tribunals · City of London Corporation · 2017 rating list

Club Lounge Gnd Flr, 181 Queen Victoria Street, EC4V 4EG

Offices and premises Decided 28 February 2025 CHG101121971 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 values of 47 serviced office hereditaments at 181 Queen Victoria Street, London, on the 2017 rating list, arguing the unadjusted base rate of £450 psm was unreasonable and proposing £350 psm instead. The tribunal found the existing assessments unreasonable and determined that, based on comparable rental evidence (particularly Upper Thames Street and 128 Queen Victoria Street properties) and settlement evidence showing similar properties valued lower, an unadjusted base rate of £425 psm was appropriate. The tribunal rejected the valuation officer's reliance on a single comparator (71 Queen Victoria Street 2014-built property) as insufficiently comparable to the 1890s-built subject property.

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

Grounds argued

  • Comparable assessments (tone) · decisive
  • Valuation method
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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