Expense for Gas

Hi, I have several buy to lets and I am currently modernising a property. It has an old coal fired back boiler, and the heating engineer has said to replace it with a gas combi boiler. The property is not connected to mains gas, but can be run to the property for around £800. Can I claim this as an expense? Thanks

Hi W R,
Thank you for your question.
The boiler would be a revenue deductions which would be allowable against rental income.
We  would class the connection of the property to mains gas as not allowable against rental income as it comes under capital expenses at PIM3010. This states that at bullet point one:
"The expenses on the gas connection would be allowable as an expenses if the property was ever sold".
PIM3010 - Capital allowances
Thank you