Thank you for your question. Council tax would be an allowable expense if you are still receiving rental income. You state that the rental income has ceased therefore you cannot claim for the council tax that you are paying whilst the property is on the market. When you sell the property you may claim for expenses incurred in the disposal of the property against any Capital Gain that may arise but these must be incurred wholly and exclusively for the purposes of the disposal of the property.
CG15250 for further information.
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