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"Surely until the �������� tax system sets in stone what value to base this tax on it can't be implemented?" No, it is still a work in progress, whatever they decide before (about) 19 Dec 2012 will be implemented. This is Italy! As far as your query about UK council tax being deductible, AFAIK IF the �������� resident him/herself pays the UK council tax on the UK owned property then there is no question that it IS deductible from the IVIE due. This �������� tax (like most �������� taxes) is a PERSONAL tax - so if the same person pays the UK tax (council tax) it is deductible. If a tenant pays the council tax it isn't deductible. (But don't trust me - I have no more iinfo than the average commercialista!)