# Treatment of Vacancy
Where a let-out property remains vacant for part of the year, special rules apply to GAV computation.
## The Vacancy Benefit Rule
### Case 1 — Vacancy Benefit Available
Condition: Normally (without vacancy) Actual Rent > Expected Rent, BUT due to vacancy, Actual Rent (post-vacancy) < Expected Rent.
Treatment: GAV = Actual Rent received (after vacancy reduction). The Expected Rent is NOT taken — the assessee gets the benefit of vacancy.
### Case 2 — No Vacancy Benefit
Condition: Even without vacancy, Expected Rent > Actual Rent (i.e., rent was below expected level anyway).
Treatment: GAV = Expected Rent. No vacancy adjustment — assessee was already getting below-market rent.
## Combined with Unrealised Rent
Where both vacancy and unrealised rent exist (Rule 4 satisfied):
```
Actual Rent (for comparison) = Rent Received/Receivable (-) UR
Then apply vacancy rule.
```
## Decision Table
| Scenario | Pre-Vacancy AR vs ER | Post-Vacancy AR vs ER | GAV |
|---|---|---|---|
| Vacancy benefit | AR > ER | AR < ER | Post-vacancy AR |
| No benefit | ER > AR | ER > AR | ER |
| Full year let | — | AR ≥ ER | AR |
| Full year let | — | ER > AR | ER |