Council tax on btl when not let

[rfisher]

Just wanted to check that I (the landlord) pay Council tax on my btl between tenants and can't claim this as an expense on my tax return.

Used to be no CT charge for 6 months if a btl property was unoccupied.

Now you get a bill from day 1 until it's re-let.

Which is nice.

[98elise]

Yes you can claim it as an expense, as thats exactly what it is.

You pay tax on the profits from running a BTL. If you have to pay bills, repairs etc these are coming out of your potential profits. You just pay tax on the actual cash left over.

[rfisher]

Ok thanks.

I thought you could only claim tax relief on expenses while the property is let and not during unoccupied intervals.

[sumo69]

rfisher said:

Ok thanks.

I thought you could only claim tax relief on expenses while the property is let and not during unoccupied intervals.

Nope - all costs (except capital improvements) during the period that the property is owned for the purposes of a rental business. Occupation and an income stream are nor relevant.

David

[Sir Bagalot]

rfisher said:

Now you get a bill from day 1 until it's re-let.

Depends on the council.

Some allow two months free CT if not occupied in any one year

[uuf361]

My local now give 7 days free but have changed their mind from it then being 50% charge to full charge (so even more than if I was to live in it.........