The short answer
Redecorating between tenants or to keep the property in good order is maintenance, allowable in box 25.
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 |
|---|---|
| Repainting walls and woodwork | Decorating as part of a bigger improvement project (follows the project) |
| Wallpapering, filling and minor plastering | Your own labour |
| Materials and labour |
Worked example
Repainting a flat between tenants costs £1,200 including materials. Claim it in box 25.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £240 | £288 |
| Higher rate | £480 | £528 |
| Additional rate | £540 | £588 |
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 redecorating a rental property tax deductible?
Yes. Redecoration is maintenance.
What if I decorate before the first tenant moves in?
Usually still allowable as a pre-letting expense, as long as the property was usable when you bought it.
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.