Tribunals · City of Westminster · 2023 rating list

Seventh Floor Rear, Kings Buildings, SW1P 3HQ

Office and premises Decided 21 October 2025 CHG101252139 BGL Partners

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.

Original RV · 2023 list£137,000£500/m²

Ratepayer sought£74,000

VO conceded first£102,000−26% before the hearing

Tribunal decided£74,000£315/m²

Figures are as stated in the decision, and are values in the 2023 list; 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 was excessive and sought a reduction to £74,000 based on an unadjusted main space price of £300 per m² with a 5% uplift for comfort cooling to £315 per m² and a 10% allowance for ongoing building works. The tribunal found that rental evidence from comparable properties within the same building (particularly the Second Floor at 16 Smith Square, which achieved £315 per m²) and properties of similar size supported the lower valuation, rather than the original £500 per m² adopted by the Valuation Officer. The appeal was allowed in part, with the tribunal determining an RV of £74,000 effective from 1 April 2023.

Summary generated from the decision text and checked against it. The appellant was Betting and Gaming Council, represented.