Can I Claim for Replacing the Roof or Just for Repairs?
Can I claim for replacing the roof or just for repairs?
In the case of residential accommodation we accept that the ‘entirety’ will normally be the house or the block of flats that is let. So if your roof is damaged and you replace the damaged area, your expenditure is allowable.
If the whole roof is damaged, then it will be understandable that replacing the whole roof will be an allowable revenue expense. Or it could be that replacing the whole roof will be cheaper than attempting to just repair the damaged parts. Again the whole cost will be allowable in these circumstances. What is not allowable as a revenue expense is when there is not a like for like replacement, but a major improvement.
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