Capital gain or maintenance

There are issues with windows leaks which are starting to cause secondary issues at my rental, the windows have been in since I bought the property am I correct in assuming if I replace it will be considered a capital gain, rather than maintenance. If they are deemed unrepairable or cost more to repair than replace would this still be the case, or could I claim as maintenance .. it would be a like for like replacement. Thanks

Hi,
Replacing windows, even upgrading them to double or triple glazing is considered 'repairs and maintenance' and is a revenue expense. This expense can be set against the profits of the rental property, but not against any capital gain arising on the disposal of the property.
Thank you.