Tribunals · City of London Corporation · 2017 rating list

Rm 1.01, At 1st Flr, 181 Queen Victoria Street, EC4V 4EG

Offices and premises Decided 28 February 2025 CHG101121978 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 in the 2017 Rating List, proposing a base rate of £350 psm against the VO's £450 psm. The tribunal found that while 71 Queen Victoria Street was a closer temporal comparable (within three months of the AVD), it was superior in quality being constructed in 2014 with lower ceilings and original features retained in the subject property built in 1890. Drawing on rental evidence from multiple comparables including 85 and 128 Queen Victoria Street and settlement evidence, the tribunal determined that a base rate of £425 psm was reasonable, allowing the appeal in part and reducing the RVs accordingly.

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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