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Dazz, irrefutable evidence is not required. The Tribunal (if it came to that) decides evidentiary questions on the balance on probabilities. If the tenant refuses to spend an hour filing a police report and cannot provide a reasonable explanation why, it is open for the Tribunal member to...

If you're not prepared to wear this as a repair write-off, you could insist on the tenants obtaining a police report. The time lapse is irrelevant. You could tell them that you need the report for your insurance to cover the repair costs and without the report, you'll be holding the tenants...