Sunday, 15 November 2009

A halfway decent idea from the TUC

From The Observer:

Alistair Darling should levy a £5bn "empty property tax" on up to a million homes left vacant by absentee landlords, to help meet the costs of the financial crisis, trades unions will argue tomorrow. The TUC wants the chancellor to charge five times the usual council tax – an average of £5,875 – on homes standing empty to persuade owners to sell or let them...

They need to work on the details though, how do you prove one way or another whether a house is empty? Nevertheless, it is a far better idea that the 50% top rate of tax (which is closer to 60% if you include National Insurance) which will probably not increase tax revenues at all, and it is vaguely a step in the direction of Land Value Tax and as such to be welcomed.

The TUC spoil it with this though:

It would like to see overseas landlords charged UK income tax on rental payments unless they can prove they are paying it in their home country.

The law already is that UK source rental income is taxable in the UK, wherever the landlord is, and this rule is the same for most countries.

Via HPC.

11 comments:

Obnoxio The Clown said...

"how do you prove one way or another whether a house is empty?"

Ask if an MP or Lord is using it as the main residence for expense purposes.

Robin Smith said...

I'd like to think this was a result of my persistent rants at them since they started telling us there are not enough homes. An example is here:

http://gco2e.blogspot.com/2009/04/shelter-say-theres-not-enough-supply-of.html

Maybe I did have an effect. They never thanked me (: S'OK

manwiddicombe said...

What obo said!


:D

Witterings from Witney said...

OTC's definition of an empty home is a classic and well worth repeating!

Bill Quango MP said...

Or, as is the current case with retail space, landlords allow tenants in rent free. The tenant pays the exorbitant rates for the landlord instead of rent.
If another serious paying tenant arrives the rent free deal expires within a month.

MTG said...

In spite of continuing to finance those making our problems, it may be harsh to suggest that the TUC thinks absolutely nothing through.

silicone breast implants said...

Estimating the cost of this type of trip would not be difficult were you planning it in the near future. However, given you are looking at a couple of years in the future, it is very hard.

John Page said...

Yes, not hard to get round. One way or another it would do for the rental/property markets at those levels. Did they do an impact assessment, or do they just assume you can tax some people to beggary and life just goes on unchanged for everyone else?

Mark Wadsworth said...

OTC, that would be a good place to start.

BQ, you say that the rates are "exorbitant". Seeing as the rates are only a third of the total bill faced by a tenant (one-third rates, two-thirds rent), what does that make the rent?

JP, if it were done properly, it would not "do for" the rental market; properties that are actually being rented wouldn't pay it. And vacant properties are more likely to be let out or sold, so it wouldn't "do for" the property market either.

Anonymous said...

This is a truly lousy idea. A few years ago, Brown was positively urging people to purchase properties to add to their SIPPS.

Already, there are moves afoot to remove their tax exemption on maintenance and repair bills.

This wouldn't be so bad if it occurred at a time when the property market is stable. Now, those SIPP holders will face losing heavily in maintenance costs and losing heavily if trying to sell their properties.

Not forgetting, of course, that pensions have taken a beating ...

Instead of penalising property owners, why not provide them with tax incentives to let out their properties more cheaply?

Mark Wadsworth said...

Fausty...

"Instead of penalising property owners, why not provide them with tax incentives to let out their properties more cheaply?"

Nope. The tax is only supposed to apply to vacant properties. If you give them tax incentives, it just pushes up the price of buying a house, so even those people who leave a property empty make a windfall capital gain.

Think about it - your local council has to raise £x in council tax. It is cleverer to have a higher C Tax on occupied properties and exempt vacant ones (which drag down the whole street) or to have a higher C Tax on the vacant ones and a lower C Tax on the occupied ones?

PS, in the end, they abandoned the plan to let people put residential properties into their SIPPS.