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Every landlord is supposed to be registered and have tenancy agreements for his properties established and is liable for income tax for any rent received less allowable expenses. Thus vacancy for rental properties could be established by the lack of rental income.  If the landlord fraudulently claims non-existent rental income, he becomes liable for income tax on it. So he either pays the vacant property tax or income tax.

For non rental properties, occupation could be established by payment of electricity and other utility bills. Vacant properties tend not to use much electricity or heating oil etc. Of course some rules would have to be established, e.g. a property would have to be vacant for at least 3 months before it became liable. This would allow time for landlords to find new tenants if one left, or for renovations to be carried out while the houses was uninhabitable.

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by Frank Schnittger (mail Frankschnittger at hot male dotty communists) on Thu Oct 28th, 2021 at 07:39:24 AM EST
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