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.

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.

Now, Cohen explains the Upper Tribunal's reasoning on that matter, and what it means for the rating of premises with property guardians.

In addition, he surveys the field of potential rates mitigation measures for empty properties in the wake of the decisions in Ludgate House.