The recent POLL ruling provides renewed legitimacy for providers of business rates mitigation schemes, as well as reassurance for landlords who utilise structured short-term occupation to manage business rates liability.

Ultimately, we now have confirmation that rates mitigation through short-term occupation schemes remains lawful – even if undertaken for the sole purpose of mitigating business rates liability - just as long as such occupation is genuine and commercial, and in line with the recent POLL ruling.

However, it is equally important to note that many local authorities continue to take a critical view of mitigation schemes they perceive as artificial or cosmetic, and that since 2024 (i.e. after proceedings began in the recent POLL case), the minimum occupation period required before a new relief period is recognised has increased from 6 weeks to 13 weeks. As such, we anticipate that rates mitigation scheme providers will need to adapt their business models to accommodate this change, if they have not done so already.