Tribunals · City of London Corporation · 2017 rating list

Rooms 4.10 & 4.11, 4th Flr, 181 Queen Victoria Street, EC4V 4EG

Office and premises Decided 28 February 2025 CHG101122086 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 unadjusted base rate of £450 psm, proposing £350 psm based on comparable rental evidence from other buildings. The tribunal found the original assessment unreasonable after considering rental evidence from comparable properties on Queen Victoria Street and Upper Thames Street, noting that while 71 Queen Victoria Street (at £450 psm) was closer to the antecedent valuation date, it was superior in build quality (constructed 2014 versus 1890 original). The tribunal determined the revised base rate should be £425 psm, based on properties at 85 and 128 Queen Victoria Street which were most comparable in terms of location and character.

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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