[antisthenes]

> Landlords get to claim the cost of improvements as a business expense and can save an enormous amount of tax on making those improvements.

> You may not deduct the cost of improvements. A rental property is improved only if the amounts paid are for a betterment or restoration or adaptation to a new or different use. See the Tangible Property Regulations - Frequently Asked Questions for more information about improvements. The cost of improvements is recovered through depreciation. [0]

Please explain your post.

[0] https://www.irs.gov/businesses/small-businesses-self-employe...

[frobozz]

If you look at the actual HMRC guidance, rather than some random website, you'd see that

"alterations due to advancements in technology are generally treated as an allowable repair rather than an improvement, if the functionality and character of the asset is broadly the same. For example, when single glazing is replaced with double glazing"

So a more efficient heating system, better windows, better external doors, replacing loft insulation with material with a higher R-value are all within the scope of "allowable repair".

[leoedin]

The parent was talking about the UK, while your link is for the US?