Empty property allowable expenses

I have recently moved out of my home and will rent the property out for 1-2 years whilst working away. What expenses would be allowable in the period that the property is vacant? 1) A tenant has been found but will not move in for 6 weeks (property has been available to let for 8 weeks). Is the council tax I pay during this vacant period allowable? 2) At what point does the mortgage interest tax credit start? i.e., is it from the date the property is available to let or is it from the data the tenant moves in? Thanks in advance!

Hi ,
 

Please find details of expenses that you can claim for renting a property here: Work out your rental income when you let property  . The guidance on pre letting expenses is here : PIM2505 - Beginning and end of a rental business: commencement   . Thank you .