Council Tax

[gary29]

Hi Can anybody tell me wether a leasehold property that I own, that has been unlet these passed eighteen months. Got let down the garden path over the sale of the lease. Only recently as of the first of July has the flat been re let.

Can I claim an allowance for the council tax that I have had tyo pay for the past eighteen months as a buisiness overhead . Like the ground rent and service charges for example that are allowable. As previously the property was let and the rent I derived was classified as income.

Considering I pay council tax on my main residence, I find it grossly unfair that through no fault of my own I have had to effectivley pay two coucil tax charges.?

[plym77]

Hi Gary

Your can claim expenses like council tax, mortgage interest etc, providing that the property was 'available to let' - it doesn't actually have to be let.

So for example, if it is just bad luck that you have had a property unlet for 18 months and you have been actively trying to get tenants (advertising or through an agency etc) then you can claim the expenses.

However, if you had purposely taken it out of let for whatever reason, then the expenses do not relate to your rental business and as such are not deductible against future income.

I hope this clarifies the issue for you.

Regards

Sherena

[fleming]

If the property was empty and unfurnished, you should have been exempt from Council Tax. I do not know if you can do this retrospectively. Your local council will be able to advise.