Claiming relief for replacement windows

[CapnBilly]

I wonder if I could check my understanding is not flawed concerning repair relief. The property has 6 wooden double glazed windows [about 15 years old) and at least 2 of the windows need replacing. So we are considering replacing all 6 with UPC double glazed windows. As far as I understand PIM 2020, the property is the entirety, and windows are part of the property. On this basis the new windows are consider a repair, and deductible from income. We are also considering having the front door replaced at the same time, and as far as I can see, this is treated the same.

One final point is that the property belongs to my daughter, and was jointly owned with her ex husband until she bought his share out in August 2016. The property has been let to the same tenants for the last 3 years. The need for the windows was brought to our attention by a painter about 6 months ago. As far a small I can see this should not impact our ability to claim the relief.

[bd6759]

Providing it is standard uPV windows, it will be considered a repair.