Rating Talking Heads 2026: Empty Property Rates

After POLL, What Happens Next?

This event ran as an informal discussion with a small panel of leading and informed practitioners extracting the nuances from the selected topic - Empty Property Rates. 

Module Duration: 1 hours 4 minutes

Recorded: 17/09/2026

Areas covered

This Talking Heads update will explore:

• What did The Court of Appeal actually decided in POLL?
• The application of the Ramsay principle to rating
• How the Rossendale case was used in POLL?
• “Beneficial occupation” – what is now required?
• What happens to box-shifting and how will the market react?
• What remains of Makro, PHE v Harlow and the earlier occupation cases?
• The significance of the 2024 changes and the 13-week reset period
• What billing authorities, ratepayers and advisers do next

Speakers

• Josh Myerson FRICS Dip Rating IRRV (Hons), Head of Advisory, Montagu Evans LLP; Immediate Past Chair of the Rating Diploma Holders' Section of the RICS
• Roger Cohen, Consultant, DMH Stallard; Honorary Member of The Rating Surveyors' Association
• Richard Williamson MRICS BSc (Hons) IRRV (Hons), National Head of Rating, WSP Real Estate Services Ltd
• Stephanie O’Neill BSc (Hons) MRICS IRRV (Hons) RICS Registered Valuer, Partner, Wilks Head and Eve LLP