The Ruling on Zakah for Houses Intended for Rent

Question:
Abu Mu'adh from Riyadh says: O His Eminence the Shaykh, I hope you will graciously answer these questions. May Allah reward you with the best reward for us and for the Muslims: Is there zakah in houses that were originally intended for rent? And is there zakah in houses that were not originally intended for rent?

Answer:
There is no zakah in them. Zakah is due on the rent if it reaches the nisab and a lunar year has passed over it. As for the house, there is no zakah in it, as long as it is intended for rent, or not intended for rent, and not for sale. There is no zakah in it. Rather, zakah is due if the house or land is intended for sale; in that case, it is subject to zakah. The house is subject to zakah if a lunar year has passed over it, based on its value.
As for if it is intended for rent and is rented out, it is not subject to zakah except the rent. If rent remains with him until a lunar year has passed over it, he pays zakah on it if it reaches the nisab. But if he consumes it before the lunar year is completed, or spends it on what is in it, there is no zakah on it.
The point is: there is no zakah in the house, nor in lands, nor in cars, nor in other goods, except with the intention of sale. If he intended them for sale and trade, he pays zakah on them if a lunar year has passed over them. He pays zakah on their value. Yes.