Wear & Tear / Capital Allowance ?

[Grimy]

Hi
Just a quick one to get views on - During the year the electric shower in my rented property had to be replaced - new unit + electrician cost was aout €450 - should this be classed as an expense allowable 100% in this year or should it be classed as a capital enhancement ?
Cheers,

 

[BazFitz]

Assuming that it wasn't a far more expensive and elaborate electric shower (i.e. you were more or less replacing "like with like"), you should be entitled to a 100% deduction this year.

 

[Grimy]

Cheers, Baz