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Why LVT cannot be passed on

The answer to this question is very simple if you imagine yourself in the situation of a landlord.

As a landlord, I already charge as much as I can obtain for my property. I may decide to charge a bit below top rate so as to avoid it being empty, or I may stick out for the last penny which means I must accept that the property will be empty for 10% of the time. Either way, I am getting as much is I possibly can.

Once LVT is introduced, then I am liable to pay the tax whether the property is occupied or not. So I have a stronger incentive to set the price competitively so as to ensure that it is vacant for as short a time as possible.