Can I Claim Repairs and Maintenance on My Rental Property

For landlords, keeping a rental property in good condition is essential for attracting tenants and meeting legal safety standards. The good news is that many of the costs you pay for repairs and maintenance are tax deductible. These expenses can reduce your rental profits and, in turn, your overall tax bill. However, it’s important to understand the difference between allowable repairs and non-allowable improvements. This article explains what you can and cannot claim, how HMRC defines repairs and maintenance, and how to record these costs correctly.

What Counts as Repairs and Maintenance

HMRC defines repairs and maintenance as work carried out to restore or maintain the property’s existing condition. The key test is whether the work keeps the property in its original state or makes it better than before.

Typical allowable repairs and maintenance costs include:

  • Fixing broken windows, doors, or fences.

  • Repainting or redecorating between tenants.

  • Repairing plumbing, heating, or electrical systems.

  • Replacing worn-out carpets or curtains with similar items.

  • Servicing boilers and safety checks for gas and electrical systems.

  • Minor roof or gutter repairs.

  • Treating damp or rot.

These costs are generally deductible against your rental income in the year they are incurred.

What Cannot Be Claimed as Repairs

Not all property expenses qualify as repairs or maintenance. Costs that improve or upgrade the property beyond its original condition are treated as capital expenses. These cannot be deducted from rental income but may reduce Capital Gains Tax (CGT) when you eventually sell the property.

Examples of non-deductible capital improvements include:

  • Adding an extension, conservatory, or loft conversion.

  • Replacing single-glazed windows with double glazing if none existed before.

  • Installing a new kitchen or bathroom where one did not previously exist.

  • Converting a property into flats or changing its use.

These costs increase the property’s overall value rather than simply maintaining it, so HMRC does not allow them as an immediate tax deduction.

Repairs That Include an Element of Improvement

In practice, many property repairs involve some degree of modernisation or improvement. HMRC generally allows a repair deduction if the work uses modern materials that are broadly equivalent to what was originally there.

For example:

  • Replacing a worn-out wooden door with a modern UPVC door is usually classed as a repair, not an improvement.

  • Upgrading an old boiler with a modern energy-efficient model would also count as a repair, as it restores the system to working order.

The key factor is whether the work restores functionality rather than adds entirely new features or increases the property’s value significantly.

Routine Maintenance Costs

Routine maintenance covers regular upkeep to prevent damage or deterioration. These costs are also allowable and include:

  • Cleaning communal areas or exterior spaces.

  • Garden maintenance and lawn mowing.

  • Servicing fire alarms and emergency lighting.

  • Pest control treatments.

  • Minor redecoration or touch-ups.

Regular maintenance helps preserve the property’s condition and should be recorded as part of your ongoing deductible expenses.

Replacements and the “Like for Like” Rule

When replacing items in a rental property, HMRC applies the “like for like” rule. You can claim the cost of replacing an item if it is similar in quality and function to the original.

For example:

  • Replacing an old fridge with a comparable new model is allowable.

  • Replacing carpets with the same type or similar quality flooring is allowable.

  • Upgrading to a more expensive or luxury version may be treated partly as an improvement, and only the equivalent cost of a like-for-like replacement would be deductible.

If you replace furniture, furnishings, or appliances in a furnished or part-furnished property, you may be able to claim under the Replacement Domestic Items Relief rather than repairs and maintenance.

Replacement Domestic Items Relief

Since 2016, landlords can claim tax relief on the replacement of domestic items provided they rent out a furnished or part-furnished property. This includes:

  • Beds, sofas, and tables.

  • Curtains and carpets.

  • Fridges, washing machines, and cookers.

  • Crockery and kitchen utensils.

To qualify, the old item must be removed and replaced with a new one for use by tenants. You cannot claim for the initial purchase of items when first letting the property, only for replacements.

If you buy an upgraded version, HMRC allows a deduction only for the equivalent cost of the old item.

When Repairs Are Incurred Before Letting

If you buy a property that needs work before letting it for the first time, the timing of the expense is crucial.

Repairs made before the property is first rented are often considered part of the property’s purchase and are therefore treated as capital expenses. This means you cannot claim them as an immediate deduction.

However, if the property was previously let and you carry out work between tenancies, those same costs would likely count as allowable repairs. Always check with your accountant to determine the correct treatment.

How to Claim Repairs and Maintenance on Your Tax Return

To claim these expenses, you must include them in the property expenses section of your Self Assessment tax return. HMRC allows landlords to deduct legitimate repair and maintenance costs from rental income before calculating taxable profit.

Make sure you:

  • Keep receipts, invoices, and bank statements for all expenses.

  • Record the date, type, and purpose of each repair.

  • Separate repair costs from capital improvements in your records.

  • Keep documentation for at least five years after the tax year ends.

Having clear records will make it easier to justify your claims if HMRC ever requests evidence.

Example of a Repair vs Improvement

Suppose you replace a damaged kitchen worktop and broken cupboard doors with similar materials. This is a repair and fully deductible from rental income.

However, if you install an entirely new kitchen layout with upgraded granite worktops and built-in appliances, the work goes beyond maintenance and becomes a capital improvement. Only the like-for-like element may be claimed as a repair.

Why Professional Advice Helps

Property tax can be complex, especially when distinguishing between repairs and capital improvements. An accountant experienced in landlord taxation can:

  • Review your expenses and determine which are deductible.

  • Help you split mixed expenses into allowable and capital portions.

  • Ensure you claim all available reliefs, such as Replacement Domestic Items Relief.

  • Keep your rental accounts and records compliant with HMRC standards.

Professional advice ensures you claim everything you’re entitled to without crossing into areas HMRC might dispute.

Summary

You can claim repairs and maintenance costs on your rental property as long as they are for restoring or maintaining its condition, not improving or upgrading it. Routine upkeep, replacements on a like-for-like basis, and safety checks are all deductible.

Major renovations or upgrades are capital expenses and cannot be deducted from rental income, though they may reduce future capital gains tax.

Keeping detailed records and seeking expert advice ensures your claims are accurate, compliant, and maximise your tax efficiency as a landlord.