Is mortgage interest deductible during tenancy voids?

[MaryQK]

I've already learnt so much by joining this forum - and i was wondering if someone could let me know could you still claim against your mortgage interest for the e.g. one month that it was between tenants (i.e one set of tenants TA finished and they move out and new tenants move in) or would you need to ensure it was NOT included in the SA Tax form?

[King_Maker]

Yes, you can still claim the relevant mortgage interest for a short gap in tenancies.

[Telometer]

And also gas, electricity, council tax, service charges etc. etc. etc. And new carpets/decorating as well (provided between tenancies).

[kikuyu]

Your interest and other deductions are set against your total annual income derived from the property. Should your interest payments be more than the income then you would have made a loss. This loss can be off-set against the following year's income.

However, this may be just academic and may not be applicable in your case, or in cases where there is no interest payable on the money borrowed.