Furnished holiday let Licence expenses

With the new short-term holiday let licencing regime in Scotland, I have incurred considerable expenses in applying for the licence and meeting it's various condition. If I claim these as expenses in the tax year when I paid them, the profit for that year will be reduced. Can I allocate some of these expenses to subsequent tax years? For example the fee for the licence covers three years - can I allocate this expense over three years? Similarly Fire Risk Assessment costs, and costs of bringing electrical installation and fire alarm system up to standard required for licence. Thank you

Hi,
No.
You need to claim them in the year that they are incurred/paid.
Thank you.