1st & 2nd Flr Elsley House, 24-30 Great Titchfield Street, W1W 8BF
Offices and premises Decided 28 January 2026 CHG101199432 Dunlop Heywood - Adam Brooke
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant argued that the rateable value should be reduced from £700,000 to £620,000 based on the unadjusted rate applied to other floors within the same building (£475 per m²), contending that a settled tone had been established. The tribunal found that the passing rent from March 2016 (approximately £836-£844 per m²) and the settlements achieved for comparable refurbished properties (£650-£675 per m²) were more persuasive evidence than the unrefurbished comparables valued at £475 per m², and therefore dismissed the appeal, finding the adopted rate of £625 per m² to be fair and reasonable.
Summary generated from the decision text and checked against it. The appellant was Heineken UK, represented.
Grounds argued
- Comparable assessments (tone)
- Rental evidence
- Evidence
- Rents, Settled assessments, Expert report
- Cases cited
- Lotus and Delta v Culverwell; Charles Waters v Cox; Futures London Ltd v Stratford; O'Brien v Harwood; Simon Earle Racing v Virk; Virk v Moor Land Self Storage; Burroughs Machines Ltd v Mooney; Ladies Hosiery & Underwear Ltd v Middlesex Assessment Committee
- Hearing
- 9 January 2026
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