Roof and wall replacement and insulation

Hi with the rumor of property epc performance have to achieve B to be rent out in the future. If this turned out to be true. Considering the roof original is in good condition but I replace all roof with insulation without change the outlook like adding a window and insulate all wall in order to rent out legally. Can this be declared as property income expense as it was done because of the business (wholly and exclusive rule). Is there any related Manuel for that? Thanks

Hi JennyLai,

If you were to insulate the existing roof without making any capital improvements i.e. adding a dormer or a window, then you would be correct in thinking that the insulation of both the roof and walls could be claimed as a property income expense as long as it was used wholly and exclusively for the property business. PIM2025 - Deductions: repairs: overview.
Further information on the Wholly and exclusively rule is attached here: BIM37007 - Wholly and exclusively: overview

Thank you.

If the rumor about property EPC performance needing to achieve a B rating for future rentals is true, and you replace the roof with insulation and insulate the walls without changing the appearance, you may be able to declare these expenses as property income expenses if they meet the criteria for business purposes. However, it's best to consult a tax professional for personalized advice. Regarding sash windows, they are a type of window with movable panels.

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