RIDGE39

My elderly mothers regular income (i.e. pension & interest income) currently exceeds all her usual costs (all her regular bills, entertainment & holidays etc.). This has been the case for (at least) the last 5 years. However, in the past couple of years her house she has required some one-off costs / expenditure items (e.g., installed a new boiler and fixed some drain problems etc.). And may require some similar costs in the future. From an Inheritance Tax perspective, should these ‘one-off costs’ be excluded or included when calculating the outgoings for the ‘normal expenditure out of income’ rule? Thank you.