The short answer
If you pay council tax, gas, electricity, water or broadband for the let property, they're allowable, in box 24. That includes empty periods between tenants.
It's a revenue cost of running the letting, so it reduces your taxable rental profit at your top rate of tax.
What you can and can't claim
| You can claim | You can't claim |
|---|---|
| Bills during void periods between tenancies | Bills the tenant pays directly |
| Bills included in the rent (all-inclusive lets and HMOs) | Your own household bills |
Worked example
Between tenants, the flat is empty for two months and council tax and utilities cost £1,100. Claim it in box 24.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £220 | £264 |
| Higher rate | £440 | £484 |
| Additional rate | £495 | £539 |
Savings assume the whole amount is taxed at your top rate. Use the landlord tax calculator for your exact figure.
Where it goes on your tax return
On the UK property pages (SA105), enter it in box 24 (rent, rates, insurance, ground rents etc). Online, it's the matching question in the property section. Our SA105 helper sorts all your costs into the right boxes.
Repair or improvement: how HMRC decides
A repair restores something to its previous condition, even if modern materials make it a bit better. An improvement adds something new or makes it significantly better, and is capital. Timing also matters from 2027: a cost paid before 6 April 2027 saves tax at 20%/40%/45%, after that at 24%/44%/49%. See all landlord expenses A to Z.
Frequently asked questions
Can I claim council tax on an empty rental property?
Yes, while it's available to let between tenancies.
If rent includes bills, are they deductible?
Yes. Include the full rent in box 20 and claim the bills you pay.
Sources
- GOV.UK: Work out your rental income when you let property
- HMRC: UK property notes (SA105 Notes 2025)
- HMRC Property Income Manual: repairs, replacements and allowable costs
Sources last checked 10 November 2026. See all our sources and how we keep pages up to date.