Void Period (Property)
UK tax glossary · Last reviewed: April 2026
A void period is any time a rental property is unoccupied, typically between tenancies or during refurbishment. Mortgage interest (as a 20% credit), insurance, and council tax paid during void periods are allowable expenses against rental income for the year.
You cannot claim a deduction for rent you did not receive — rental income is taxed on a cash basis (for most landlords) or an accruals basis, depending on your accounting method. The key point is that allowable property expenses remain deductible even in void months.
If a property is vacant for an extended period because it is genuinely being prepared for letting, HMRC may still allow expenses. However, if the property is used personally during the void, a proportion of expenses must be excluded.
Common questions
Can I claim council tax during a void period?
Yes. Council tax you pay while the property is empty and available for letting is an allowable rental expense, deductible from rental income.
Does a long void period affect my CGT position?
Not directly. CGT is based on the gain on disposal, not on rental income. However, if the property was your main home for part of the ownership period, Private Residence Relief still applies to that part.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.