UK Property 08 - Rent paid, repairs, insurance and costs of services provided

Include:

• any rents you pay under a lease of a property that you let as a furnished holiday letting
• business rates
• Council Tax
• water rates
• ground rents
• insurance for both the property and its contents
• costs of services you provide such as:
  • gardening
  • porterage
  • cleaning
  • communal hot water

Repairs include expenses that prevent the property from deteriorating such as:

• exterior and interior painting
• damp treatment
• stone cleaning
• roof repairs
• furniture repairs
• repairs to any kind of machinery supplied with the property

The renewals allowance for the cost of replacing furniture or furnishings is no longer available.

Note: If you claim the property income allowance, you cannot deduct any allowable expenses or claim any other allowances on this income.