I can see that side of it and I agree with you sherrard, there must be a lot of single people who are rattling around in a 3 bed house, maybe old and confused now that their spouse has died, but haven't a clue how to go about moving somewhere else on their own. In cases the Council should act (sympathetically) and rehouse them, if there is a house for them to go to. I don't think the tenants realise nowadays that the house isn't theirs by rights (only by rents). At one time your house was your home until you died, unless you defaulted payment. It will be a great shame if private landlords did the same. Just tell that to Abu Qatada, he got one for him his wife and five children straight away after leaving jail. What I am saying is that they should consider each case on it's merits. The people in that link are to be hard hit by this. Btw I don't think a council tenant would be able to re-assign a room as an office or playroom etc to escape the tax.