Question of Prorerty Tax

Question

Mr. P has a flat was let to Mr. C .
Lease Period : 1Apr' 03 to 30Sep' 05 Rent :$20000 per month
Premium:$36000 Rate : $4000 per quarter paid by landlord
Managt Fee: $850 per month paid by tenant to the landlord

~Continue~

The Property vacant for 3 months, then let out to Mr.W
Lease Period : 1 Jan' 06 to 31 Dec' 08 Rent : $22000 per month
Permium : $48000 Rent free Period :1Jan06 to 31Jan06
Rate : $4000 Per quarter paid by landlord
Mangt Fee : $850 per month pay by landlord to Mangt Co.

Add. Info :
1) Mr. P paid mortgage loan interest of $60000 & $65000 during the year assessment 04/05 & 05/06
2) He incurred repair and decoration expenses of $150000 after the cessation of the first tenancy

3) He paid agent of $22000 in respect of new tenancy agreement concluded in the year 05/06

Year of assessment 04/05 & 05/06

請問 :
Year assessment 04/05 個Net assessable value 係唔係$198,880??
additional Info 1係咪要 減 埋落去??
additional Info 2& 3 ,係咪唔使理??
vacant 時既租要計埋,但應該計幾多($20000 / $22000)??
Rent free period 係唔係都要計埋??
Year assessment 05/06 個Net assessable value 係唔係$196,159??

(由於我唔識回答你既方法,只好用補充既方法)

唔該晒你既幫助,但可能個題目有野打錯,係第2part 係再租出去,但係1/1/06 to 31/12/08
同埋仲要計埋 05/06 年
""The Property vacant for 3 months, then let out to Mr.W
Lease Period : 1 Jan06 to 31Dec08 Rent : $22000 per month ""

但經你提點,我既答案有變
04/05 = 15910
05/06 = 30874

唔知岩唔岩呢???
thank you !!

Answer 1

Year assessment 04/05
Period : 1/4/04-31/3/05
Rental income ($20000 *6)Mr. C .=120000
Rental income ($22000 *3)=66000
permium Mr. C . $36000 /30*6 =7200
permium Mr.W $$48000/36*3=4000
Managt Fee $850 *6=5100
Mr.W 那個不用計Managt Fee ，因為不是業主的得益
Less: rate paid by owner 4000*4(因為中間沒有租給別人，用途不變，所以ratel可以扣)=16,000

Less: 20%statuory deduction(186300*0.2)37260
net asseessable value=149040

additional Info 1係咪要 減 埋落去??
不用計
因為mortgage不能減

additional Info 2& 3 ,係咪唔使理??
如果是租客給的錢，可能要計
但是我咁看，唔使理