{"id":3288,"date":"2022-01-12T21:19:54","date_gmt":"2022-01-12T21:19:54","guid":{"rendered":"https:\/\/cloud9accountingteam.co.uk\/?p=3288"},"modified":"2022-01-12T21:19:54","modified_gmt":"2022-01-12T21:19:54","slug":"undertaking-work-on-a-rental-property-while-empty","status":"publish","type":"post","link":"https:\/\/cloud9accountingteam.co.uk\/sk\/undertaking-work-on-a-rental-property-while-empty\/","title":{"rendered":"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?"},"content":{"rendered":"<p><strong>Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?<\/strong><\/p>\n<p>Where a property is let out, there are likely to be periods when the property is empty, either between tenants or, in the case of a holiday let, between guests. Properties need to be maintained, and it is easier to undertake any work that may need doing, such as redecoration, while the property is empty. However, if costs are incurred while the property is not let, can you deduct the costs for tax purposes?<\/p>\n<p><strong>General rule<\/strong><\/p>\n<p>Expenses are deductible in computing the profits and losses for a property business as long as they are revenue in nature and the expenses are incurred wholly and exclusively for the purposes of the business. If the accounts are prepared using the cash basis, capital expenditure may also be deductible in accordance with the cash basis capital expenditure rules.<\/p>\n<p><strong>Empty periods<\/strong><\/p>\n<p>Where work is undertaken on a property while it is empty, the key question to ask is whether the business is on-going. HMRC will not regard the business as having ceased if there is simply a gap between tenants and the intention is to re-let the property once the work is complete.<\/p>\n<p>If the landlord has other properties in the same property rental business, as profits are calculated for the business as a whole, any allowable costs relating to the empty property are taken into account when calculating the profits for the business as a whole. If there is only one property, the business will continue as long as the intention is to re-let and is available for letting once the work has been undertaken, the costs remain allowable. If there is a loss because allowable costs for the period exceed rental income, the loss can be carried forward and set against any profits of the same rental business.<\/p>\n<p>If the rental business has ceased, depending on the nature of the work, relief may be available under the post-cessation rules.<\/p>\n<p>If the property is used privately once the work has been undertaken, and the costs relate to the private use, for example, changing the d\u00e9cor for personal taste in preparation for use as a residence, a deduction is not available as the costs are not incurred for the purposes of the business.<\/p>\n<p><strong>Repairs v improvement<\/strong><\/p>\n<p>Where significant work is undertaken, it is important to understand the distinction between repairs, which essentially maintain the property, and improvements, which enhance it. A repair will include replacing roof tiles blown off in a storm, whereas a new extension would constitute an improvement. Repairs are revenue expenses which can be deducted, whereas improvement expenditure is capital expenditure which cannot.<\/p>\n<p><strong>Partner note: <\/strong>ITTOIA 2005, Pt. 3.<\/p>\n<h5>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Help<\/strong>\u00a0with Topic above or any Accountancy help \u2013 contact us:\u00a0<a href=\"https:\/\/cloud9accountingteam.co.uk\/sk\/contact\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Accounting Team\u00a0<\/a><\/h5>\n<h5>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For<\/strong>\u00a0<strong>Answer on your Question \u2013\u00a0<\/strong>submit your question and we respond asap:\u00a0<a href=\"https:\/\/martinasujova-8e23e.gr8.com\/\" target=\"_blank\" rel=\"noopener\">On Off\u00a0 Question<\/a><\/h5>\n<h5>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Leads, Tax articles Copywriting \u2013<\/strong>\u00a0those who do not need accountant but need some leads, tax articles for their website\/marketing \u2013 join here and get your unique tax content (copy and paste, ask for sample today):\u00a0<a href=\"https:\/\/cloud9clubsub.gr8.com\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Club\u00a0<\/a><\/h5>\n<h5>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Self Employed<\/strong>\u00a0who don\u2019t have accountant \u2013 get regular advice:\u00a0<a href=\"https:\/\/cloud9clubsub.gr8.com\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Club<\/a><\/h5>","protected":false},"excerpt":{"rendered":"<p>Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs? Where a property is let out, there are likely to be periods when the property is empty, either between tenants or, in the case of a holiday let, between guests. Properties need to be maintained, and it is easier to undertake [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3289,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs? -<\/title>\n<meta name=\"description\" content=\"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?Where a property is let out, there are likely to be\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cloud9accountingteam.co.uk\/sk\/undertaking-work-on-a-rental-property-while-empty\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:type\" content=\"article\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:title\" content=\"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs? -\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?Where a property is let out, there are likely to be\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cloud9accountingteam.co.uk\/sk\/undertaking-work-on-a-rental-property-while-empty\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:site_name\" content=\"Cloud 9 Accounting Team\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Cloud9AccountingAndBookkeeping\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"article:published_time\" content=\"2022-01-12T21:19:54+00:00\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2022\/01\/Undertaking-work-on-a-rental-property-hwile-empty-scaled.jpg\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta property=\"og:image:height\" content=\"1286\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"author\" content=\"Martina Sujova\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" class=\"yoast-seo-meta-tag\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:data1\" content=\"Martina Sujova\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" class=\"yoast-seo-meta-tag\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 min\u00faty\" class=\"yoast-seo-meta-tag\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/\"},\"author\":{\"name\":\"Martina Sujova\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#\\\/schema\\\/person\\\/9fb85bbce1bd95a815dc77c4066fd198\"},\"headline\":\"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?\",\"datePublished\":\"2022-01-12T21:19:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/\"},\"wordCount\":547,\"publisher\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/Undertaking-work-on-a-rental-property-hwile-empty-scaled.jpg\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/\",\"name\":\"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs? -\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/Undertaking-work-on-a-rental-property-hwile-empty-scaled.jpg\",\"datePublished\":\"2022-01-12T21:19:54+00:00\",\"description\":\"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?Where a property is let out, there are likely to be\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/#primaryimage\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/Undertaking-work-on-a-rental-property-hwile-empty-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/Undertaking-work-on-a-rental-property-hwile-empty-scaled.jpg\",\"width\":1920,\"height\":1286,\"caption\":\"Undertaking Work On A Rental Property While Empty\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/undertaking-work-on-a-rental-property-while-empty\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#website\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/\",\"name\":\"Cloud 9 Accounting Team\",\"description\":\"Accountants in Biggar and across the UK\",\"publisher\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#organization\"},\"alternateName\":\"Cloud9AccountingTeam\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#organization\",\"name\":\"Cloud 9 Accounting Team\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/cloud-9-accounting-team-logo-white-bright9.png\",\"contentUrl\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/cloud-9-accounting-team-logo-white-bright9.png\",\"width\":640,\"height\":259,\"caption\":\"Cloud 9 Accounting Team\"},\"image\":{\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Cloud9AccountingAndBookkeeping\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/cloud-9-accounting-team\\\/\",\"https:\\\/\\\/www.instagram.com\\\/cloud9_accounting_team\\\/\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/#\\\/schema\\\/person\\\/9fb85bbce1bd95a815dc77c4066fd198\",\"name\":\"Martina Sujova\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/avatars\\\/7\\\/1791905390-bpfull.jpg\",\"url\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/avatars\\\/7\\\/1791905390-bpfull.jpg\",\"contentUrl\":\"https:\\\/\\\/cloud9accountingteam.co.uk\\\/wp-content\\\/uploads\\\/avatars\\\/7\\\/1791905390-bpfull.jpg\",\"caption\":\"Martina Sujova\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs? -","description":"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?Where a property is let out, there are likely to be","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cloud9accountingteam.co.uk\/sk\/undertaking-work-on-a-rental-property-while-empty\/","og_locale":"sk_SK","og_type":"article","og_title":"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs? -","og_description":"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?Where a property is let out, there are likely to be","og_url":"https:\/\/cloud9accountingteam.co.uk\/sk\/undertaking-work-on-a-rental-property-while-empty\/","og_site_name":"Cloud 9 Accounting Team","article_publisher":"https:\/\/www.facebook.com\/Cloud9AccountingAndBookkeeping","article_published_time":"2022-01-12T21:19:54+00:00","og_image":[{"width":1920,"height":1286,"url":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2022\/01\/Undertaking-work-on-a-rental-property-hwile-empty-scaled.jpg","type":"image\/jpeg"}],"author":"Martina Sujova","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Martina Sujova","Est. reading time":"3 min\u00faty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/#article","isPartOf":{"@id":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/"},"author":{"name":"Martina Sujova","@id":"https:\/\/cloud9accountingteam.co.uk\/#\/schema\/person\/9fb85bbce1bd95a815dc77c4066fd198"},"headline":"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?","datePublished":"2022-01-12T21:19:54+00:00","mainEntityOfPage":{"@id":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/"},"wordCount":547,"publisher":{"@id":"https:\/\/cloud9accountingteam.co.uk\/#organization"},"image":{"@id":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/#primaryimage"},"thumbnailUrl":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2022\/01\/Undertaking-work-on-a-rental-property-hwile-empty-scaled.jpg","articleSection":["Blog"],"inLanguage":"sk-SK"},{"@type":"WebPage","@id":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/","url":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/","name":"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs? -","isPartOf":{"@id":"https:\/\/cloud9accountingteam.co.uk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/#primaryimage"},"image":{"@id":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/#primaryimage"},"thumbnailUrl":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2022\/01\/Undertaking-work-on-a-rental-property-hwile-empty-scaled.jpg","datePublished":"2022-01-12T21:19:54+00:00","description":"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?Where a property is let out, there are likely to be","breadcrumb":{"@id":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/#primaryimage","url":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2022\/01\/Undertaking-work-on-a-rental-property-hwile-empty-scaled.jpg","contentUrl":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2022\/01\/Undertaking-work-on-a-rental-property-hwile-empty-scaled.jpg","width":1920,"height":1286,"caption":"Undertaking Work On A Rental Property While Empty"},{"@type":"BreadcrumbList","@id":"https:\/\/cloud9accountingteam.co.uk\/undertaking-work-on-a-rental-property-while-empty\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/cloud9accountingteam.co.uk\/"},{"@type":"ListItem","position":2,"name":"Undertaking Work On A Rental Property While Empty \u2013 Can You Deduct The Costs?"}]},{"@type":"WebSite","@id":"https:\/\/cloud9accountingteam.co.uk\/#website","url":"https:\/\/cloud9accountingteam.co.uk\/","name":"Cloud 9 Accounting Team","description":"Accountants in Biggar and across the UK","publisher":{"@id":"https:\/\/cloud9accountingteam.co.uk\/#organization"},"alternateName":"Cloud9AccountingTeam","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cloud9accountingteam.co.uk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/cloud9accountingteam.co.uk\/#organization","name":"Cloud 9 Accounting Team","url":"https:\/\/cloud9accountingteam.co.uk\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/cloud9accountingteam.co.uk\/#\/schema\/logo\/image\/","url":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2026\/10\/cloud-9-accounting-team-logo-white-bright9.png","contentUrl":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/2026\/10\/cloud-9-accounting-team-logo-white-bright9.png","width":640,"height":259,"caption":"Cloud 9 Accounting Team"},"image":{"@id":"https:\/\/cloud9accountingteam.co.uk\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Cloud9AccountingAndBookkeeping","https:\/\/www.linkedin.com\/company\/cloud-9-accounting-team\/","https:\/\/www.instagram.com\/cloud9_accounting_team\/\/"]},{"@type":"Person","@id":"https:\/\/cloud9accountingteam.co.uk\/#\/schema\/person\/9fb85bbce1bd95a815dc77c4066fd198","name":"Martina Sujova","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/avatars\/7\/1791905390-bpfull.jpg","url":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/avatars\/7\/1791905390-bpfull.jpg","contentUrl":"https:\/\/cloud9accountingteam.co.uk\/wp-content\/uploads\/avatars\/7\/1791905390-bpfull.jpg","caption":"Martina Sujova"}}]}},"_links":{"self":[{"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/posts\/3288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/comments?post=3288"}],"version-history":[{"count":0,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/posts\/3288\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/media\/3289"}],"wp:attachment":[{"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/media?parent=3288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/categories?post=3288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cloud9accountingteam.co.uk\/sk\/wp-json\/wp\/v2\/tags?post=3288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}