My clients owns three rented properties two of which 2 are rented out and one which has been empty since October 2009. Although empty it is still available for letting and is on the books of a local estate agent. What expenses can be claimed in respect of this vacant property? My client has provided me with mortgage interest certificates, utility bills, council & water rate bills and EPC certificate.
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would suggest
lookin at the hmrc property rental toolkit - reasonably comprehensive guide to what you may.may not claim (albeit the revenue's view)
Has the client rented the vacant property prior to Oct 09. Why has it been empty for so long. Regards Peter
Should be allowable
Provided that the empty property is in a habitable condition and that "on the books of a local estate agent" means that the empty property is being offered for letting at a market rent and not for sale, all expenses incurred on all the properties comprising the property business should be allowable, including the (non-capital) expenses on the empty property.