Payment of Council Tax - Empty property - Tax Deductible?

[Landlady3]

Perhaps a silly question, but due to the change in the 6 month tax exemption for empty properties we are now being stung for nearly full council tax on it.

When I fill in the self-assessment for 2013-14 I assume I am allowed to include the cost of council tax as an allowable expense?

[Gordon999]

If your property takes more thant 6 months to rent out, it must be in the wrong location. You should move your investment to another property in a better location.

[Ericthelobster]

If your property takes more thant 6 months to rent out, it must be in the wrong location.

The OP's point is that there is now no longer a 6-month exemption.

[Gordon999]

Here is what the www.gov website is saying --


https://www.gov.uk/council-tax/secon...pty-properties

[barriejames]

Here is what the www.gov website is saying --


https://www.gov.uk/council-tax/secon...pty-properties

Most councils now charge 100% council tax from day one empty so yes for sure I claimed this off my tax for any void periods even down to a day at £3

[Gordon999]

You can claim the council tax as expenses in box 24 of Form SA105

http://www.hmrc.gov.uk/forms/sa105.pdf