Some of your holiday home expenses relate to both income-earning and private use. These expenses must be apportioned between these two uses. You need to work out the total of these expenses. Then you need to calculate the proportion you can claim as deductions from your rental income.
Add together your mixed expenses
You will need to add together all your expenses that relate to both income-earning use and private use of your holiday home.
This is the expense total for your holiday home that you need to apportion.
Count the days in the income year when your holiday home was used
Include all of the days that your holiday home was used - both income-earning days and private use days.
This is your total usage.
Divide your income-earning use days by your total usage
This is your divided amount.
Multiply the expense total by your divided amount
This is your apportioned expenses.
Add your apportioned expenses to your fully deductible expenses
This is your total deductible expenses. You can deduct these expenses from the income you earnt from the holiday home.