Property Rental expenses from previous Tax years

I have two rental properties. one of which had outstanding council tax arrears from 22/23 & 23/24 which have been settled in the current tax year 24/25. The tenant stopped paying rent in January 23 and left leaving the property needing to be refurbish prior to looking to relet. With no rental income for part of the outstanding council tax arrears period does this have any impact on how to deal with this expense? If not which tax year should the outstanding council tax arrears be included the relevant tax years or the current tax year?

Hi,
 

Thank you for your qustion. If the landlord pays council tax or other costs such as utilities because they are in-between tenants, then these will be allowable to the extent they are solely for the purpose of the rental business. If you use the cash basis for your income from property accounting then these expenses should be included in the year they are paid. As you paid these in 24/25 then you should include them in the 24/25 accounts . Thank you .