ESB Bill while apartment was empty - allowable for tax?

j26

Registered User
Messages
1,115
I have a rental apartment that was empty for a few months last year. I had to cover the ESB bill while it was empty. the bills were small - standing order and a bit of electricity used while redecorating.

Is that ESB bill allowable against tax? The amount is only small, but as a certain supermarket chain says every little helps.