Roof being replaced on BTL property - tax deductible or not?

lovinituk

This seems to be one of those questions that garnishes a hundred different answers but I'd be interested in the views of the experts here.

We are replacing the roof on a BTL property. The old slate roof has come to the end of its life and is being replaced by modern asbestos free composite slates.

Is this classed as a like for like replacement and therefore tax deductible?

I believe more modern materials are allowed when determining if its tax deductible as long as the end result is the same; i.e. you are gaining no additional benefits from the work.

Kynthia

If its not an improvement then it's deductible from income tax rather than capital gains. Yes it is classed as like for like even when the modern materials are better when the better materials are now standard and no one would use an equivalent to what was being replaced anymore.

lovinituk

Kynthia wrote: »

If its not an improvement then it's deductible from income tax rather than capital gains. Yes it is classed as like for like even when the modern materials are better when the better materials are now standard and no one would use an equivalent to what was being replaced anymore.

Thanks. That was my understanding.

I guess if we had gone from slate to concrete roof tiles (and all the associated reinforcing of the timbers) it would have been regarded as an improvement.

dimbo61

There was a recent case where a Landlord replaced wooden window frames with upvc double glazed units.
This was not seen as improvement as modern double glazing has better fire safety, insulation, security and ventilation and is also cheaper than wooden frames in many cases.

lovinituk

dimbo61 wrote: »

There was a recent case where a Landlord replaced wooden window frames with upvc double glazed units.
This was not seen as improvement as modern double glazing has better fire safety, insulation, security and ventilation and is also cheaper than wooden frames in many cases.

To clarify - was this allowed as a tax deductible expense?