Repairs are fully allowable but the figures for a landlord will depend entirely on his own personal circumstances. If the landlord isn't making a profit on the rental property through a large mortgage or some other reason, he'll not actually save anything on the repair costs - but will, instead, have a bigger loss to carry forward and offset against future profits, if any.
If the property is profitable, it'll then depend on whether he pays income tax at 20% or 40%.
There's no simple answer here although, as a tenant, I'm not sure why you need to concern yourself with it anyway.
If a landlord pays €500 for repairs on a rental property, it's €500 they should be withholding from the tenants deposit, not some lessor amount
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