Shortmat@23

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?