Collection

Just because land itself does not spew out coins and notes, that does not mean that the tax can't be collected. Very briefly, on an administrative level, everybody will fall into one or more of the following categories, and all the collection methods would be administratively easy:

- Pensioners - tax can be deducted from state, occupational and private pensions via PAYE, with any deferred amounts being collected from proceeds of sale of house on death.
- Social tenants - tax can be collected as part of the rent (the rent includes LVT, by definition)
- Private tenants of registered land - tax would be collected from landlord (or withheld from Housing Benefit Payments)
- Private tenants of unregistered land - tenants would be asked for the identity of their landlord, who would be informed that if he does not pay the LVT due, his land will revert to the local council.
- Households in lower-value homes - tax would fall below personal allowances.
- Households with mortgages - any tax exceeding personal allowances collected via PAYE/Self Assessment returns or, for those with mortgages take out prior to the introduction of LVT, taken from mortgage payments made to the bank.
- Public sector workers - as above, LVT can be deducted directly from wages.
- Mortgage-free households - any tax exceeding personal allowances could be collected via PAYE/Self Assessment returns.
- Owner-occupier farmers and small holders - tax would probably fall below personal allowances, balance collected via Direct Debit/Self Assessment.
- Vacant premises and unregistered land. If the owner does not pay, a charge to cover arrears is taken over the land and if he does not come forward within twelve years, his title is void anyway under normal English land law (different in Scotland).
- Land owned by offshore trust etc. - if tenanted, then tax is collected from tenant. If vacant, see above.