Should Landlord or Tenants pay for home improvements

You're storing up a huge dispute at end of tenancy when tenants come and look for some of the value back that they've put into your house.

A landlord literally, legally owns 100% of the property, its fixtures and fittings. Letting other people pay for modifications can only lead to eventual dispute.
 
I should clarify, when I say “they put into it” I mean furniture, appliances, and other moveable items that they can easily take with them if/when they move. Not, say, tiling or in this case, an attic stairs.

I should also clarify, when I suggest @Chocaddict holds off, ideally the tenant will let it slide, rather than install one themselves.
 
OK. Will you allow / expect them to remove the stairs when they move on.?.

Or do you consider a staira type stairs a fixture.?. Can you write this expenditure off over 5 to 8 years with Revenue?. Have you landlord insurance with personal injury indemnity?.

I think you are foolish to risk a dependable and long term letting for a modest outlay.
Yes, of course in your shoes I would not want or wish to pay, but consider.. a) How much has your rent earned you so far.b) a stairs is a useful investment in your property and secures continuing goodwill in your business relationship.

Expect a noticeable & consequential deterioration your relationship, they are humans after all.
F.
 
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You should probably find out if they need anything else while you’re at it. Maybe she’d like a new coat and perhaps a new set of golf clubs for him?

Honestly...

As a landlord, I keep my property as close to perfect as I can with nice things in it and in a condition that I’d be happy with myself.

But I draw the line at aspirational stuff that’d be “nice to have”.

If tenants want stuff that’s “nice to have”, they should either fund it themselves or buy their own place!
 
That's what I do with my Landlord.
If I buy something big then he takes it off the rent (his tax compliance is his concern) so there's no net cost to me.
I don't ask him to pay for kettles, microwaves etc. If there's mould on the bathroom ceiling because the kids don't open the window I remove it. He's an excellent landlord and I'm an excellent tenant. I've had a small rent reduction (unasked for) and no increases in 5 years. We're all happy.

To the OP; tell your tenant to pay for it and take it off the rent.
 
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