Replacement of a like for like boiler

I rented out my private residence/only property last year. In the month prior to when I moved out of the property, I had the boiler replaced like for like. The old boiler was working fine, it was just old and I didn't want the tenants to have any issues in the future if/when it decided to stop working. Is this an allowable expense?

Hi
Thank you for your question.
As the change was carried out before the commencement of the rental business started and as long as the replacement boiler installed is used wholly and exclusively for the rental business then you are correct it may be claimed as a revenue expense.
Further details on revenue expenses and expenses incurred before commencement of the rental business can be found here:
Beginning and end of a rental business: commencement
Deductions: repairs