Absolutely.It’s all about the facts of a particular case really.
I just don't see how installing items that were not there previously (shower, tanking, warm board, extractor fan) could possibly constitute "repairs". The OP isn't simply replacing items that have worn out or been damaged with similar or comparable items.I want to replace the bath with a shower unit, tank the walls to prevent water running into the sitting room. Add warm board to the external wall to prevent damp. Put in an extractor fan. Replace wall and floor tiles.
It seems to me that the installation of these items are enhancements to the property and would be treated as such by Revenue.