[cmcaine]

But why? What problem would that rebate seek to solve?

If the concern is that poor people might be unable to afford to stay in their homes, why not target poverty or house prices directly rather than adjusting the tax?

[eru]

Rebates for primary homes are especially annoying, because they get the government into the business of deciding what your primary home is.

[harimau777]

Either would be fine as long as it works. I just meant that there are different ways that a LVT could be implemented.

[iso947]

If you want to avoid the cash flow problem you allow the tax to be levied as a charge on the land - collected at disposal