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Posted Fri, 10 Mar 2023 06:43:09 GMT by stingray
Hi I have a buy to let property, I have just had a new EPC certificate done on this property. there was still two years to run on the old certificate, but I wanted to know if anything had changed from the time, it was made 8 years ago, to today it had. this is all in the light of possible new regulations coming in regarding the EPC ratting of rental properties. Would I still be able to put this certificate cost down as a revenue cost ? Thank you Stingray
Posted Fri, 10 Mar 2023 14:49:54 GMT by HMRC Admin 25
Hi stingray,

Thank you for your question.

The costs involved in obtaining a EPC certificate are treated as being wholly and exclusively incurred for the purpose of the rental business.

The fact you obtained this prior to the expiry of the previous certificate does not distract from this and can be claimed as a revenue expense.

Thank you. 

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