I have a S.23 property in Mayo but have been unable to rent it (8 houses out of 24 in estate unrented). My understanding is that if the house is available to rent (it is through two agents), and I am not living in it myself, I can still claim the S.23 relief. Is this true? I'm a bit worried that it might not rent again for a long time, maybe even for the year. It was rented until Sept, but I have been unable to get a tenant since, nor have I had any interest in the property, which is well maintained. Thanks in advance for advice and comments.