I own an ex local authority flat which I rent out. The council recently undertook some refurbishment works and under the terms of my lease I had to contribute to these major works. The council listed the works as follows:
general repairs and refurbishment works
replacement of roof and coverings
fire safety works including shared communal areas / hallways
external repairs to to brickwork, stonework and concrete
window and door repair or renewal as required
provide scaffolding for repairs at heights
I had to pay for a contribution to these works through my services charges. I have had to take out an additional loan with my mortgage provider to pay this off.
Are these costs classed as repairs and are they therefore allowable expenses? If so, how do I claim them? Do I include my monthly payments for the mortgage loan?