Roof replacement revenue cost

We have to replace the tiled roof to our rental property as it has reached the end of its life span and is worn out. 1). is this a revenue cost and therefore deductable from rental costs in our self assessment.? 2). As a consequence of replacing the roof building control require us to pay a fee to our local authority, is this also an allowable cost as it is a required consequence of the replacement roof? 3) building control also require us to increase the roof insulation to current standards.(300 mm) when we replace the roof tiles. We wanted like for like but regulations require us to do this to comply, is this allowable either as part of the repair as we are forced to install it or is there an allowance for adding insulation?

Hi,
 

Thank you for your question. If you have replaced the roof of the property with a like for like type of roof (IE.not extended the roof or improved it in any way with such things as sky lights or roof windows) then you will be able to treat the expenditure as Revenue expenditure and claim it as a rental property expense. You would also be entitled to claim tax relief in respect of the local authority fees and bringing the roof insulation up to standard as long as all the expenses were incurred wholly and exclusively in repect of the rental property.    Thank you  .

Thanks for your quick reply. Please can I just clarify the fees and the insulation when you noted as "claim tax relief " do you mean as a normal property expense in the account?

Hi,
 

Thank you for your question. You are correct, fees and the insulation costs would be claimable as a normal property expenses under the relevant boxes found between boxes 24-29 on the SA105 property supplementary pages. Thanks

Great thanks