Can everything in my Service Charge of my flat be deducted as expense from running an Airbnb?

Hello, I rent out my flat on Airbnb whenever I am not in town. My flat is in a building with other flats so it is a leasehold, with a managing agency for the building collecting Service Charges each 6 months. I have read online that the Insurance of the building can be deducted as an expense, of course only the percentage of the sum matching the occupancy rate. However, my Service Charges have other expenses for maintaining the building such as Management Fee, Garden cleaning fee, corridor lighting electricity, Fire risk assessment and safety checks. Question is, can those also be partially deducted from gross income as expenses for running the Airbnb? (matching the occupancy rate percentage - i.e. not full amount of fees) Thank you.

Hi Kliment Paskalev,

As per my previous answer the service charges will be an allowable expenses if wholly incurred for the business.
However this must be apportioned to only reflect the service charges you have solely incurred.
This guidance may help -  PIM2010 - Deductions: general rules: applying the wholly & exclusively rule

Thank you.