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of <h1>Gross Annual Value Adjusted for Vacant Property: Rent Reduced by Vacancy Allowance for Accurate Valuation.</h1> When a property is let and remains vacant for part or all of the previous year, resulting in actual rent that is less than the reasonable expected rent, the Gross Annual Value is determined by the actual rent received or receivable. This amount is adjusted by deducting the vacancy allowance, ensuring that the Gross Annual Value reflects the reduced rent due to the vacancy.
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