A house was purchased in 2019 and renovations were planned. However, due to Covid-19 restrictions, renovations were not possible at the time. A builder agreed to do the job in 2020/2021. Due to a change in circumstances the house is planned to be sold unfinished as soon as possible. The house was not inhabited from the time it was bought to the present. The LPT has been paid each year, although it is uninhabitable as no floors/ doors are installed and the house doesn't have a kitchen or bathroom. Firstly, is LPT x3 payable this year, and are painting, tarmacking etc. expenses allowed against capital gains tax? Thanks in advance for any replies