Private use adjustment - Foreign rental income tax allowance

For a property are used for rental. But there is a idle period between contract. In idle period, no body lives there. Question 1: Is that private use adjustment applied? Question 2: What are items covered by private use adjustment? Do the following items, managment fee, land tax, house tax, mortage interest cover by private use adjustment? Thank you.

Hi,

1. No, it is not.   
2. No, items are covered by private use as this reduces the actual gain. You can see guidance here: HS283 Private Residence Relief (2024)

Thank you.