The site of Kyle House is of state significance as the centre of two major commercial empires, Lord’s and McArthur’s, since the eighteenth century. Its site on the eastern bank of the Tank Stream is also significant. The present building has high historical significance as one of the two surviving office buildings designed by Dellit, an uncommonly gifted architect who died young. Kyle House is aesthetically significant as an important example of Inter-War Art Deco style emphasising verticality and detail of cladding materials. It represents an early attempt to discard historical stylism and search for architectural forms and decorative elements more relevant to the 20th century. (City of Sydney Heritage Study)

Together with the adjacent commercial buildings in Macquarie Place, Kyle House forms an important landmark feature, and contributes to the historic streetscape character. The rear courtyard and access way arrangement is relatively rare in Sydney today, and reflects the nature of the area’s association with the development of shipping and trading from the early 19th century. (Graham Brooks & Associates , 2000)