Council tax & periodic holiday rental

I'd like to rent out a second home but only for a few weeks a year. It won't meet the threshold for a FHL so I'm wondering if the advice about allowance expenses applies. Specifically, how much council tax can I deduct from my rental income? And how much electricity and central heating? I'd guess the latter would just be the amount for the rental period. But can I claim the whole year's council tax as it's an all or nothing expense?

Hi,

Yes, you can claim the full council tax.

Thank you.

Thank you very much. Would that also apply to other forms of rental - eg if I hired the house out as a TV location for the odd day/week?

Hi,

If you rent out your property then this is rental income. However any expenses 'wholly and exclusively' incurred for the purpose of the business are generally allowable.

PIM2010 - Deductions: general rules: applying the wholly & exclusively rule

Thank you.