Rental Income - allowable expense - replacement storage heaters

MEK1234

Hi,
I have a property that I let out (I used to live there) and in 2017/2018 tax year I had to replace the storage heaters as they were no longer working and I couldn't find anyone to economically fix them. Am I able to deduct the expense against the rental income to reduce my income tax liability? I've been looking at the government website and I'm just not sure. I'm not sure if they qualify under allowable expenses or under the new replacement of a domestic item, or neither!
Can anyone help?
Many thanks

Marie

Pennywise

If they're fixed, then you can claim under repairs and maintenance:-


"replacing existing fixtures and fittings, such as radiators, boilers, water tanks, bathroom suites, and kitchens, but not electrical or gas appliances"

https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-case-studies#typical-maintenancerepair-costs

If they're not fixed, they may be regarded as an electrical appliance and not claimable under repairs and maintenance.

MEK1234

Thank you, that's great.

They are wired straight into the wall and fixed to it so I guess I could argue that. Its just that they are electric that made me stop and think.