Readers’ forum: Can improved insulation constitute a repair?

I act for various landlords who despite some difficulties as interest rates rises had started programmes to improve the insulation on their buy-to-let properties in anticipation of the new EPC regulations planned for net zero targets. One landlord in particular has a portfolio of older properties where secondary glazing is more suitable when repairing windows.

I note from HMRC’s Business Income Manual at BIM46925 that putting in double glazing (where the window itself didn’t require repairing) was now treated as a repair as it effectively is ‘simply replacing like with currently available like’ and therefore deductible as an expense. So I am comfortable with the landlord claiming the secondary glazing as a repair.

Therefore I am reviewing what else my landlord clients are doing to upgrade properties particularly in respect of insulation and considering how to deal with the expenditure in...