Rental losses

[bearishbull]

can someone with multiple properties and with a mortgage on a property that they arent currently renting out write off the "losses" on the vacant unoccupied property against rental profits from other occupied properties??

 

[Glenbhoy]

I can't see why not - it's all rental income taxable under Case V - the only real loss would be the mortgage interest.
The other thing to remember is that probably many of the unoccupied properties were purchased under the various tax reliefs, many of which allowed the purchase price to be written off against taxable income from other sources - now there was a gift if ever there was one - akin to a free house from the governnment, regardless of how many of these properties Tramore/Carrick on Shannon..... needs.