Can landlords claim expenses when the property is empty?

Can landlords claim expenses when the property is empty? Usually, yes. In 2026-27, costs while a let property sits empty between tenants are allowable in the usual way if you are trying to re-let, and costs from up to 7 years before your first let can count too. Usually, if you pay it and are trying to re-let. HMRC's manual says the owner pays council tax on an empty dwelling, and that a landlord may pay it on an empty let property. GOV.UK lists council tax as an allowable expense if you pay it yourself. Yes, if you are genuinely trying to let the property but cannot find a tenant. HMRC's manual says the interest does not need to be split in that case. It still goes into the basic-rate tax reduction rather than being deducted as an expense. There is no fixed limit. HMRC says it will not normally suggest a business stopped where the gap is under 3 years and you were trying to carry on. Its rule of thumb is that a gap of more than 3 years, with different properties let before and after, means the old business ended. Read the full answer, with every source, at rightotax.co.uk.