On the Case: Ludgate House and the use of property guardians for rates mitigation

Roger Cohen, partner at Bryan Cave Leighton Paisner, explains the Court of Appeal's decision in Southwark London Borough Council v Ludgate House Ltd [2020] EWCA Civ 1637; [2020] PLSCS 221 - a potentially significant case on non-domestic rates and the use of property guardians as a rates mitigation measure for empty properties.

Cohen outlines how the scheme has worked in practice, and what the lower tribunals made of its operation in this case. Then, he addresses the Court of Appeal's ruling in favour of the billing authority, and what this means for property owners and property guardian providers. In addition, he offers his views on the wider issues relating to rating of empty properties.