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Apportion expenses for holiday homes under the standard tax rules


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 you need to apportion.

Count the days where your holiday home was rented or available for rent

For your holiday home to be considered 'available for rent', it needs to be advertised and genuinely available for rent.

This is your total income-earning use.

Divide your income-earning use days by the number of days in the year

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.