Mortg interest deduction in calculating rental profit

[jim]

Can i deduct mortg int incurred during a period when rental property was vacant?

Rented from jan 2020 to june 2020
Vacant from july 2020 to nov 2020

In calculating rental profit am i restricted to only deducting mortg int incurred during period the property was let?

 

[torblednam]

As long as the property was actually vacant between lettings, and not being occupied / used by you, then the interest is deductible.