Rental loss

I only started out my rental property in April, however acquired it in October, so I will carry a rental loss forward to the next financial year. I know I can claim back for expenses made getting the property ready for rent, like new carpets, paints etc. What I cannot find in the guidance is can I claim council tax that I had to pay whilst property was empty (I could not get an exemption) as an expense? And also can I claim the United Utilities water bills, as we needed water to prepare the property for rental. Thanks in advance.

Hi mazaintheclouds,
Thank you for your question.
Council tax and water costs would only be allowable if you were in-between tenants.
For further information please see the guidance at PIM2140.
PIM2140 - Deductions: main types of expense: rates and council tax
Thank you.