I owned an apartment and rented out 50% of the it for several periods during ownership.
From 2022, The OC added costs for removing and replacing the combustible cladding. However, the OC notices did not specify exactly how much went towards this job. I therefore did not claim any capital works for the relevant rental periods.
I used prior years OC fees (assuming that they did not include this special levy) to work out OC expenses for the relevant rental periods.
Can I add these extra costs which I neither claimed as rental expenses nor capital works to the cost base of selling the apartment?