BIM46940 - Specific deductions: repairs and renewals: what is a repair: required by a lease
A taxpayer may lease a property. If, as part of the lease, the tenant agrees to restore the property to a good state of repair, then the repairs are capital expenditure. See BIM35620 for more information on the case law background.
»Ê¹ÚÌåÓýapp taxpayer may be able to get relief for all or part of the expenditure under the premium legislation. See BIM46250 onwards.