Tribunals · City of London Corporation · 2017 rating list

Rms 1.10-1.11, At 1st Flr, 181 Queen Victoria Street, EC4V 4EG

Office and Premises Decided 28 February 2025 CHG101122038 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 2017 rating list entries for 47 serviced offices at 181 Queen Victoria Street, seeking a reduction from £450 per square metre to £350 per square metre. The tribunal reviewed rental evidence from comparable properties and settlement evidence, finding that whilst 71 Queen Victoria Street (at £450 psm) was superior in character and quality (being built in 2014 versus the subject's 1890 build with refurbishment in 2017), the most comparable properties were 85 and 128 Queen Victoria Street. The tribunal determined that the unadjusted base rate should be reduced to £425 per square metre, 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
  • Rental evidence
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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