Promoting and enhancing best practice and technical expertise

Rating Talking Heads: July

Mitigating Empty Rates

This event runs as an informal discussion with a small panel of leading and informed practitioners extracting the nuances from the monthly topic. They discuss practical issues that arise, with participants in the meeting being encouraged to listen, join in, ask questions and share comments

Please note there are no slides accompanying this recording. 

Module Duration: 1 hour 5 minutes


Areas covered

The Supreme Court handed down its judgment on Hurstwood Properties (A) Ltd and others (Respondents) v Rossendale Borough Council and another (Appellants) [2021] UKSC 16 on Friday 14 May 2021. The High Court has also issued a judgment in The Queen (on the application of the Secretary of State for Health and Social Care on behalf of Public Health England) v Harlow District Council [2021] EWHC 909 that includes two important annexes. What do these decisions mean to ratepayers and their advisors. What do they mean to local authorities?

Meanwhile, other notable cases continue their paths through the courts – including the Ludgate House case regarding property guardians. This may also alter the picture.

  • What does the Supreme Court judgment in Rossendale mean for “managed insolvency” arrangements?
  • What guidance can be taken from the High Court judgment in Public Health England in respect of intermittent occupation schemes?
  • What is the current position for property guardians’ schemes?
  • What are the risks of mitigation schemes being treated as “shams” as in Isle Investments Ltd v Leeds City Council [2021]?
  • How about other mitigation strategies – which of these can still succeed?
  • Potential changes are on the way in both England and Wales - what are the implications of these?

July's Talking Heads