Electricity Standing Charge an allowable expense?

ganda2000

I have owned a plot of land for 5 years containing a small outbuilding.  During the tax year 2024/2025, I received an unexpected electricity standing charge bill for £4000 which I paid (no electricity was consumed).  I was not aware of a live electricity supply until I received the bill.  I let the land to a local builder for 12 months and received rental income of £1000 which was declared as income on my tax return.  I also paid £300 in the tax year 2024/2025 to get the meter removed to prevent further bills.

 Question is which of the following would apply to the 2024/2025 tax return.

 

1. The full £4000 standing charge can be used as an allowable expense.
2. The £300 meter removal charge can be used as an allowable expense.
3. An allowable expense of 1/5th of the standing charge could be used.  i.e. whilst the builder was occupying the land.
4. Any of these expenses cannot be used as allowable expenses.

 

Also, if the land was disposed of, could any of these expenses be offset against the capital gains.

Thanks for your help.