Thanks.
Both repair or replacement can be claimed?
Both can be claimed, but treatment depends on which it is (and whether or not you consider a dishwasher to be a capital asset).
If you spend money repairing an asset, that's an expense, allowable in full in the year you paid for the repair.
If you have to replace a capital asset on which you have been claiming acapital allowances, then two things actually happen:
Firstly, the obsolete asset has to be written down to zero (or it's scrap value), so you claim a balancing allowance.
Secondly, you will have bought a new asset to replace the old one, and you will be entitled to write the cost of this new one off over 8 years by way of capital allowances.
For example let's say you've got a dishwasher that cost you €320 two years ago. You'll be writing this cost off at 12.5% over 8 years, so that's €40 p.a., so it's carrying value is €240.
Say it breaks down tomorrow, and you pay €50 to get it repaired. That's an expense, allowable against your rental income (assuming you have a receipt!).
Now let's say it breaks down again next month, and isn't worth the cost of the repair. You bring it to the WEEE centre, and buy a new replacement dishwasher for €300.
You will be entitled to claim a balancing allowance of €240 (the amount of the original cost of €320 that you haven't yet claimed), and you will have a new asset at a cost of €360, which you will claim annual capital allowance of €45 against rental income.