Use of 1-4-1

My authority is currently undertaking the complete refurbishment of a block of flats that have been empty and unused for around 10 years. We have just been given a council tax bill for each of the units for the period up to March and no doubt will be liable until they are let. Does anyone have any experience / knowledge that this could be included in 1-4-1 expenditure ?
  • My gut would be that no, this couldn't be included. I don't see it specifically excluded in any regulations/our retention agreement (I imagine this is copy-paste for most places) but the guidance I have seen relating to acquisitions seems to suggest the eligible costs are consideration and repair fees up to a livable standard. Maybe one to test with auditors, and I'm happy to be proven wrong, but seems a bit of a stretch to make CT bills analogous to a capital cost.