On the Case: Rating premises with property guardians

<p>Jess Harrold is joined by Roger Cohen, senior counsel at Bryan Cave Leighton Paisner LLP, to discuss the latest decision in Ludgate House Ltd v Ricketts (valuation officer) and London Borough of Southwark – a dispute over the impact of the use of property guardians on empty rates.</p> <p>Having failed to convince the Court of Appeal in 2020 that the occupation of its premises by property guardians meant it was not liable for non-domestic rates, Ludgate House Ltd turned its attention to how the rates should be calculated.</p> <p>Now, Cohen explains the Upper Tribunal's reasoning on that matter, and what it means for the rating of premises with property guardians.</p> <p>In addition, he surveys the field of potential rates mitigation measures for empty properties in the wake of the decisions in Ludgate House.</p>