The short answer
Replacing a tired bathroom with a similar one is a repair (box 25). Adding a second bathroom or an en suite is capital.
The like-for-like part is a revenue cost that reduces your rental profit. Any improvement element is capital: it gets no income tax relief but is added to the property's cost when you work out Capital Gains Tax.
What you can and can't claim
| You can claim | You can't claim |
|---|---|
| Replacing a bath, toilet, basin, shower and tiles with similar items | A new en suite or extra bathroom |
| Swapping a bath for a shower of similar standard | A luxury refit well above the previous standard (the extra is capital) |
Worked example
A dated bathroom is replaced with a standard suite for £5,000. The whole amount is a repair.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £1,000 | £1,200 |
| Higher rate | £2,000 | £2,200 |
| Additional rate | £2,250 | £2,450 |
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 25 (property repairs and maintenance). 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
Is a new bathroom in a buy-to-let tax deductible?
Yes, if it replaces an existing bathroom to a similar standard.
What about adding an en suite?
That's an improvement. It isn't deductible from rent but can reduce Capital Gains Tax on sale.
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.