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Posted Sun, 30 Jul 2023 15:42:58 GMT by Eleanor C
I own an ex local authority flat which I rent out. The council recently undertook some refurbishment works and under the terms of my lease I had to contribute to these major works. The council listed the works as follows: general repairs and refurbishment works replacement of roof and coverings fire safety works including shared communal areas / hallways external repairs to to brickwork, stonework and concrete external decorations window and door repair or renewal as required provide scaffolding for repairs at heights I had to pay for a contribution to these works through my services charges. I have had to take out an additional loan with my mortgage provider to pay this off. Are these costs classed as repairs and are they therefore allowable expenses? If so, how do I claim them? Do I include my monthly payments for the mortgage loan?
Posted Tue, 01 Aug 2023 15:28:39 GMT by HMRC Admin 10
Thank you for your question.
As long as the repairs and refurbishments were used wholly and exclusively for the rental business then they would qualify as revenue expenses and can be claimed against rental profits.
The costs of the repairs can be claimed within the SA105 supplementary page.
Further guidance is available at:
Deductions: general rules
Deductions: repairs: is it capital?
The loan interest and any loan arrangement fees are allowable as a deduction.
This can be claimed separately within the SA105 supplementary page.
The capital element is not deductible.
Further guidance is available at:
Tax relief for residential landlords: how it's worked out

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