Spend a penny during a visit to London's tallest landmark and you may be lucky enough to find yourself enjoying one of the city's most exclusive views.

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The 'loos with a view'. Picture: Reuters

Spend a penny during a visit to London's tallest landmark and you may be lucky enough to find yourself enjoying one of the city's most exclusive views.

From the toilets in the city's newest skyscraper, visitors can marvel at the Tower of London and experience panoramic views of the city centre.

Dubbed the "loos with a view", the exclusive WCs are perched on the 68th floor of the $3billion development The Shard, which opens to the public next month. The building is the tallest in the European Union and the second tallest in Europe at 309.6m high.

However, chief executive Andy Nyberg said not all visitors will be afforded a visit to the exclusive WCs, with most regular visitors given facilities on the first floor.

The Shard. Picture: Reuters

"A limited number of these 'loos with a view' are available on Level 68 for those that need them, however they are not normally open for general use," he told Britain's Daily Mail.

But the slim chances haven't stopped hoards of visitors booking ahead to visit the new building. The opening two days for an observation area known as The View have already sold out.

The View includes 40-mile views of the city and special telescopes which allow visitors to enjoy the view regardless of the ever-changing British weather.

Telescopes show a view of the city and, at the push of a button, visitors can enjoy images of the view on a clear day, during a sunset or at night.

"This is the only place you can see the whole of London at once and, as such, is a natural starting point for exploring the UK's capital," Mr Nyberg told the Mail.

The Shard is a pyramid shaped building covered entirely in glass and also includes offices, three floors of restaurants and a 200-room hotel. Ten luxury apartments are also tipped to be sold for as much as $50 million each.