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Business Rates Revaluation

UK Cities Office Markets

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City Core

The City Core is the largest of the London submarkets, accounting for just over a quarter of London’s office stock and is one of the capital’s key central business districts. The submarket is home to London’s largest lettable towers including 22 Bishopsgate and 40 Leadenhall and is the main home to financial and legal services occupiers.

About the numbers: The 2026 List Rates Payable reflects the estimated rates payable per m2 on Grade A offices in this submarket assuming a Rateable Value above £500,000. The percentage change is calculated by comparing this figure to the existing Rates Payable on the 2023 List. About the numbers: The 2026 List Rates Payable reflects the estimated Zone A rates payable per m2 on Prime Retail in each location assuming a Rateable Value between £51,000 and £499,999. The percentage change is calculated by comparing this figure to the existing Zone A Rates Payable on the 2023 List assuming the 40% Retail, Leisure & Hospitality Relief is applicable. About the numbers: The 2026 List Rates Payable reflects the estimated rates payable per m2 on prime industrial properties in this submarket assuming a Rateable Value above £500,000. The percentage change is calculated by comparing this figure to the existing Rates Payable on the 2023 List.
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