Hi Mauree n Treadwell,
Thank you for your question.
I am unaware of any change in our view in respect of fire doors.
Simply because an expense is a legal requirement does not necessarily make it an allowable income tax expense.
Fire doors are usually significant improvements on original standard doors and, as such, will be capital expenditure and not allowable against your rental income.
Capital expenses aren’t allowable and can’t be claimed against your rental income, but you should keep records of them as you might be able to set them against Capital Gains Tax if you sell the property in the future.
For further guidance:
Please see:
PIM2030 - Deductions: repairs: is it capital?
Thank you.