Tribunals · City of London Corporation · 2017 rating list

Room At 4.05, At 4th Floor, 181 Queen Victoria Street, EC4V 4EG

Offices and premises Decided 28 February 2025 CHG101122043 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 entry at an unadjusted base rate of £450 psm, proposing £350 psm. The tribunal found that the current RVs were unreasonable based on comparable rental evidence from nearby properties (Upper Thames Street, 128 and 85 Queen Victoria Street) and settlement evidence, which indicated a base rate of £425 psm was more appropriate. While 71 Queen Victoria Street provided rental evidence close to the valuation date, the tribunal found it was a superior property (built in 2014) compared to the subject building (built 1890, with low ceilings and original infrastructure), and therefore reduced the RV to reflect the £425 psm base rate.

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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