Tribunals · City of London Corporation · 2017 rating list

Room 4.02, At 4th Floor, 181 Queen Victoria Street, EC4V 4EG

Offices and premises Decided 28 February 2025 CHG101122022 Avison Young (UK) Ltd

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

Beaumont Business Centres Limited challenged the 2017 Rating List entries for 47 serviced offices at 181 Queen Victoria Street, asserting the unadjusted base rate of £450 psm was unreasonable and proposing £350 psm. The Valuation Officer contended that £450 psm was justified based on rental evidence from a more modern comparable building (71 Queen Victoria Street). The Tribunal found the VO's single piece of evidence insufficient and preferred the appellant's broader analysis of comparable properties (85 and 128 Queen Victoria Street, and 68 Upper Thames Street), which were more comparable in character and age. The Tribunal determined that 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, Expert report, Photographs
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
31 January 2025

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