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I rented an apartment in the United Kingdom and had to pay a local tax called a “general rates” tax, which is based on occupancy of the apartment. Can I deduct this tax as a foreign real estate tax?

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I rented an apartment in the United Kingdom and had to pay a local tax called a “general rates” tax, which is based on occupancy of the apartment. Can I deduct this tax as a foreign real estate tax?

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No. This tax does not qualify as a real estate tax since it is levied on the occupant of the premises rather than on the owner of the property.

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