Allowable expenses

29/04/2019 06:35:58

Would you be able to advise me which elements of the following invoice would be considered allowable deductible expenses? They were all carried out after a long-term tenant moved out.

* Bathroom - remove old and damaged suite. When removing old bathroom, the plaster fell off back to bricks. Damp ceiling removed, Insulate ceiling, board and plaster, supply and fit new light. Plaster all walls. Supply and fit bath, toilet, sink, shower and cubicle and tile behind sink, bath and shower - £3200

* Remove cladding and polystyrene tiles (installed by ex-tenant which are a fire risk) from ceiling in lounge and hall and then plaster to a paintable finish. Replace damaged architrave and skirting - £1950

* Emulsion hall and lounge following repairs - £400

* Sink existing sockets into walls as they are currently surface mounted (back boxes only – electrician to install wiring and test) - £280

* Drop part of two bedroom ceilings due to damp, insulate then re board and plaster plus skim whole ceiling to make good - £530

* Remove all rubbish from site - £250

* Supply and fit gas Fire - £250

Also, while the property was empty between tenants I need to pay Council Tax. Is this also a deductible expense?

Thank you very much for your help!


Re:Allowable expenses

29/04/2019 14:41:15

As long as you were actively looking for a new tenant in the property (advertising etc.) then you can claim for any allowable repairs carried out on the property between tenants.

The Council Tax you have to pay on the rental property between lets would also be allowable to the extent that it is paid solely for the purpose of the rental property.

In respect of the particular invoice you are referring to, you would not be able to claim for the removal of rubbish from the site.

If you are referring to an original gas fire that has been replaced by a like for like/similar gas fire then this would also be treated as an allowable expense.

For further information please see the guidance here:

Income Tax when you let property: work out your rental income

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