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If you make repairs to the property while it is not offered for rent at a fair market value then the repairs remain under the time for "not for profit".
These repairs would be used for the time you made them. Improvements would add to the basis (cost) of the property though.
You could look at the "getting the property ready for rent" rules and add to the basis for the costs.
Yes you could but where you include them is to add them to the basis. This will increase your depreciable amount.
You begin to depreciate your rental property when you place it in service for the production of income. You stop depreciating it either when you have fully recovered your cost or other basis, or when you retire it from service, whichever happens first.
They are capital in nature when you are preparing for rental profit use.
Unlike operating expenses, start-up expenses cannot automatically be deducted in a single year. These are repairs but they are paid to begin to rent for profit, not used as an expense in one year.
You used the term "let" but the system showed you to be in the US. All of my answers were US tax applicable not UK.
Until you add the council information I was not aware you were asking about a UK property.
I apologize but I have to request that customer service move your question to the UK category.
Even though I am an International Expert, I cannot answer a UK question in the US site.
Please wait for a reply under UK site.
It may be me or another expert but please do not reply till you hear back.
You are welcome. Please do not reply here as it delays the move.