1183 - Property repairs and maintenance

Repairs

Include expenses that prevent the property from deteriorating such as:

• exterior and interior painting
• damp treatment
• stone cleaning
• roof repairs
• furniture repairs
• repairs to any kind of machinery supplied with the property

Renewals

You can include the costs of renewing small items such as cutlery but, if you do, you can't claim the original costs or the wear and tear allowance. If you received any money for the items being replaced you should take that amount off the replacement costs. Don't claim for any element of improvement compared with the original item.