Legal fees on refinancing mortgage on rental property

J

jampot

Guest
I refinanced a mortgage on a rental property with another bank in late 2006. Legal fees were c. 2k to move over.
Can I claim tax relief for these legal fees, on the basis that it is part of the 'rental business'?
 
The follwoing expenses cant be claimed

Pre-letting expenses, i.e., expenses incurred prior to the date on which
the premises was first let apart from auctioneer’s letting fees, advertising
fees and legal expenses incurred on first lettings.
Post letting expenses i.e., expenses incurred after the period of the last
letting are not allowable.
Capital expenditure incurred on additions, alterations or improvements to
the premises unless allowable under an Incentive scheme
A deduction can be made only once. If a deduction has already been made
in a person’s tax computation, the amount will not be allowed as a
deduction in arriving at the person’s net profit/loss rent, i.e., you cannot
obtain relief more than once for the same expense.
Expenses incurred in the letting of premises on an uneconomic basis are

not deductible.

see the revenue website for further details