Replacing bathroom due to leak - income or capital expenditure?

Hi, I have to fully replace a bathroom at a rental property, due to an extensive leak. The bathroom currently consists of tile walls and floor, bath with shower over, basin, WC, radiator, storage. This will be replaced with panels (instead of tiles), shower enclosure (instead of bath), towel radiator (instead of radiator), basin, WC and storage. Based on this, would you agree that everything except for the towel radiator would be income expenditure (as it is replacing not improving - and in fact, we are only going to have a shower, not a bath going forward)? Thank you.

Hi 
I have checked the guidance at PIM2026 & PIM2030.  The guidance does allow a bit of wiggle room “there is usually no improvement if trivial increases in performance or capacity arise”.  I do not think that a towel radiator is that much more of an improvement to a normal radiator.  I would suggest recording that expense along with your other expenses for replacing the bathroom as revenue expenses rather than a capital improvement.
Thank you.