Higher rate taxpayer- allowances on repairs and service charges

I am likely to be taxed at higher rate due to fiscal drag by just a few hundred pounds. Will any essential repairs etc attract full relief at 40% rate. Thanks

Hi,
I'm not sure if you are enquiring about income from property or self employment.  The result is still the same.  
Expenses deducted from gross turnover, reduce the tax liabiliy at the highest rate of tax that is paid, so if someone pays tax at 40%, it would reduce the sum payable at 40%.
Thank you.