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Sir I understand that boilers and radiators are excluded from replacement domestic items relief but then aren’t they used for the upkeep of the property and hence be fully deductible expenses for individuals as is the case with other P&M used for similar purpose?
Plant and machinery is not a fully deductible expense but P&M used in a property business may be eligible for capital allowances – otherwise capital expenditure will not be allowable as an expense against property income but will instead be treated as a capital cost to be deducted in deriving any chargeable gain that arises on the disposal of the property