The short answer
The Electrical Installation Condition Report, required at least every 5 years, is an allowable running cost. Remedial work to fix faults is a repair.
It's a revenue cost of running the letting, so it reduces your taxable rental profit at your top rate of tax.
What you can and can't claim
| You can claim | You can't claim |
|---|---|
| The EICR inspection | Rewiring to add new circuits or sockets where none existed (partly capital) |
| Remedial work to existing wiring found in the report | |
| PAT testing of appliances you provide |
Worked example
An EICR costs £180 and the remedial work £350. Both are allowable: £180 in box 29 and £350 in box 25.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £36 | £43 |
| Higher rate | £72 | £79 |
| Additional rate | £81 | £88 |
Savings assume the whole amount is taxed at your top rate. Use the landlord tax calculator for your exact figure.
Where it goes on your tax return
On the UK property pages (SA105), enter it in box 29 (other allowable property expenses). Online, it's the matching question in the property section. Our SA105 helper sorts all your costs into the right boxes.
Repair or improvement: how HMRC decides
A repair restores something to its previous condition, even if modern materials make it a bit better. An improvement adds something new or makes it significantly better, and is capital. Timing also matters from 2027: a cost paid before 6 April 2027 saves tax at 20%/40%/45%, after that at 24%/44%/49%. See all landlord expenses A to Z.
Frequently asked questions
Can I claim a full rewire?
A rewire that replaces old wiring like for like is generally a repair. Adding extra circuits or sockets is an improvement.
Can I claim smoke and CO alarms?
Yes. Fitting alarms required by law is generally accepted as a running cost.
Sources
- GOV.UK: Work out your rental income when you let property
- HMRC: UK property notes (SA105 Notes 2025)
- HMRC Property Income Manual: repairs, replacements and allowable costs
Sources last checked 10 November 2026. See all our sources and how we keep pages up to date.