Rotten Floor

[Snorkerz]

Wet Rot / Dry Rot repairs

I need to replace a wooden kitchen floor that is suffering from both wet and dry rot in different areas.

The property has been in my hands for 2½ years and is currently on its second tenant.

Is this maintainance, so far as being allowable for income tax?

Likewise, when I replace the kitchen (inc appliances) next year, will that be allowable too?

[Telometer]

The work you describe is almost certainly repairs, although it may possibly be capital. There, that's helpful isn't it. But if you started letting knowing works were required and thought "let's see how long I can get away with it in the hope of eventually getting a tax deduction" then it is obviously capital - despite the time that has elapsed.


A new kitchen after only 3.5 years suggests it may have been shot when you first acquired the property, and thus would be capital.

If the new kitchen is an improvement over the old one, then it will be capital. There is no deduction for notional repairs, so if it's an improvement then it's 100% capital.

[Telometer]

A new kitchen after only 3.5 years suggests it may have been shot when you first acquired the property, and thus would be capital although evidence of commercial use (i.e. letting) after acquisition goes a long way towards rebutting that suggestion.

[Snorkerz]

Does your second post mean that it could go either way, or are these decisions made on a percentage basis - ie 35% would be deductible.

FWIW, the kitchen is perfectly serviceable (if oldish), but I want to re-arrange and modernise it to include a breakfast bar and improve let-ability. The existing design of unit is no longer available, so I would have to replace all units to do a tidy job.

[Telometer]

No 35% or any other percentage. It's all or nothing. You should be fine as the old kitchen was perfectly serviceable - evidence of commercial use (i.e. letting of the property) post acquisition is very helpful.

That said, the breakfast bar part is potentially "obviously" an improvement.

[Snorkerz]

Would I be better doing it as 2 separate projects?

[Telometer]

You are misunderstanding me - mabe I'm not clear.

If you refit the kitchen on a like-for-like basis then it is a repair. If you upgrade to Poggenpohl from B&Q then it is entirely improvement.

What you propose sounds pretty much like a repair, albeit there is an argument that the adoption of a different shaped kitchen contains an element of improvement to extent that the different shape is an improvement over the old shape. But TBH nobody ever replaces a kitchen with an identical one - not least as kitchens go in and out of fashion.

You can probably claim the whole lot as a repair, but beware the risk I have identified.