Fair points, so to recap the above so I can see if I understand your argument; All properties, be they empty or occupied consume a basic level of local authority services? Or to expand upon that, all properties that use a ‘general’ local authority service such as street lighting, highway maintenance, police, fire services etc. consume the same level of service regardless of the number of occupants? I’ll go for that. So to make the system fairer why not have a basic local authority property tax charged at the same rate regardless of whether a property is located or is occupied, empty, large, small and irrespective or the number of occupants inhabiting it? This could then be supplemented by an additional tax per occupant?