nihongoirene

I replaced my washing machine with a new one and bought a “5 year care & Repair Guarantee” insurance for my letting property.
Can the cost of the insurance be a deduction of the tax?
If the answer is “Yes”, should I divide the cost to 5 equal parts for 5 different Tax years?
Details are as follows:
Paid £230 for a “5 year care & Repair Guarantee” on 5/11/2023
Case 1 : In tax year 2023-2024, deduction is £230.
Case 2 : In tax year 2023-2024, deduction is £46. Each of the next four tax years deduction is also £46.
Which case is right?