Tribunals · City of London Corporation · 2017 rating list

Room 4.06, At 4th Floor, 181 Queen Victoria Street, EC4V 4EG

Office and Premises Decided 28 February 2025 CHG101122052 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 2017 rating list RVs for 47 serviced offices at 181 Queen Victoria Street, proposing an unadjusted base rate of £350 psm against the VO's £450 psm. The tribunal found that while 71 Queen Victoria Street provided rental evidence of £472 psm (analysed by the appellant), it was built in 2014 and significantly more modern than the 1890-built subject property. Relying principally on comparable properties at 85 and 128 Queen Victoria Street (built 1991 and 1997, both refurbished 2018) and 68 Upper Thames Street (built 1911, refurbished 2018), together with settlement evidence showing reductions to £375-£400 psm, the tribunal determined that an unadjusted base rate of £425 psm was reasonable, 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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