Tribunals · City of London Corporation · 2017 rating list

2nd Flr Room 2.06, 181 Queen Victoria Street, EC4V 4EG

Office and premises Decided 28 February 2025 CHG101122035 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£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

Beaumont Business Centres Limited challenged the RVs for 47 office hereditaments in the 2017 rating list at 181 Queen Victoria Street, London, arguing the unadjusted base rate of £450 psm was unreasonable and proposing £350 psm. The tribunal found the comparables evidence, particularly rents from 85 and 128 Queen Victoria Street analysed within three months of the antecedent valuation date and building refurbishment records, demonstrated that 71 Queen Victoria Street (rated at £450 psm) was of superior construction and character. The tribunal determined the proper unadjusted base rate was £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) · 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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