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Posted Fri, 27 Dec 2024 00:01:37 GMT by claytown
Are Council Tax payments made immediately prior to letting a property an allowable HMRC expense under 'Rent, rates, insurance, ground rents etc:'
Posted Wed, 15 Jan 2025 15:14:59 GMT by HMRC Admin 20 Response
Hi,
As long as you pay for them yourself Council Tax payments can be claimed as an expense.
For more information please see our website at Work out your rental income when you let property Allowable expenses.  
Per PIM2505, the start of the rental business will normally begin upon the first property being let.
As the Council Tax expense falls outside of this, you would only be able to claim Council Tax payments upon commencement of the rental business.
PIM2505 - Beginning and end of a rental business: commencement.


Thank you.

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