There’s always shades of grey here, but:Capital expenditure on property improvements is not deductibe in calculating rental profit.
Routine or recurring maintenance that simply brings a property back to its original condition, such as cleaning, painting and decorating, is clearly deductible.
Did the bathroom replacement improve or add value to the property? If it did, it seems to me that constitutes "capital expenditure" and is not deductibe in calculating rental profit.
But it is, of course, deductible in calculating a taxable capital gain.
And, given that the various items subject to replacement no longer exist and their state at time of replacement can’t be confirmed, other than by the owner, how do you think a Revenue official would be likely to view the claim...Well, repairs are certainly deductible in calculating rental profit. A "repair" means the restoration of an asset to its original condition by replacing a subsidiary part of the whole asset. So, replacing broken tiles, mending a leaking toilet, shower door, etc.
But alterations, additions or improvements of a capital nature are not deductible.
Repainting would certainly be deductible as "maintenance".
We have a self-assessment system, so it is not, initially at least, a matter of any Revenue official's view.how do you think a Revenue official would be likely to view the claim...
With respect that’s absurd.I think Revenue are likely to view the bathroom replacement as capital expenditure on a property improvement.
Demonstrating that it constitutes a "repair" or "maintenance" would seem challenging.
You asked how I think a Revenue official would likely view a claim on the basis of the facts presented by the OP. You are obviously free to disagree but I don’t think it’s fair to describe my response as absurd. As you said yourself, this is a grey area.With respect that’s absurd.