Selling multi unit rental property, query re expenses whilst selling

[Meath Lady]

Afternoon all.
I am currently selling a multi unit rental property all under 1 roof so 1 sale.
As parts of the property are vacant for almost 10 months now I am enquiring whether expenses (eg esb bills, insurance etc) should be included in this year's tax returns or against the capital gain on the property.

I presume Ber cert, will be against the gain as needed for sale.
Any thoughts welcome

 

[Nutso]

You can't claim utilities against rental income, after the tenancies have ended. You can also not claim the electric bills against CGT. Insurance cam be claimed against the rental income but must be pro-rated only for the months that the property was rented. BER cert can be claimed as a selling expense.