Replacement of lean-to porch

The porch has been in place for many years but was in a very poor state of repair and in parts was falling down. How do I allocate the costs of repair/replacement.

Hi
Thank you for your question.
Depending on the extent of the replacement determines whether the expense may be claimed or be a deemed disallowable.
If the lean-to porch was installed as a direct replacement, then this may be claimed as a like-for-like replacement.
Whereas, if the new porch is an improvement on the previous structure, i.e uses better materials which offer a better service using higher quality materials or increases the size of the property in its entirety, then it would be a Capital expense and not allowable.
Further guidance can be found on PIM2030:
Deductions: repairs: is it capital?