Blogger
Share this content
0
8
2569

Capital v revenue - heating system

Just wondered what the latest thoughts are on whether the replacement of storage heaters with central heating is capital or revenue in a residential letting?

Is it possible to claim as revenue with the double glazing/modern replacement type of argument - has any one got away with this if queried by HMRC?

My thoughts are heading towards capital since you can still install new storage heaters, and it is choice to go for central heating, but thought I would ask the question in case anyone knows differently!

Replies

Please login or register to join the discussion.

avatar
08th Dec 2010 18:58

Well

Storage heaters/Space heaters are not regarded as 'central' heating. This would lead you to the CH installation to be Capital in nature. Regards Peter

Thanks (0)
avatar
By blok
08th Dec 2010 20:35

.

can you please define what you mean exactly by "storage heaters" and "central heating". 

 

 

Thanks (0)
avatar
09th Dec 2010 08:45

Whats the problem

There seems to be some uncertainty with your question (although I'm not sure why).  I interpret it as:  you are replacing storage heaters with a central heating system.

This is an improvement.  Therefore, it is capital in nature.  The double glazing argument doesn't apply here as you could easily replace storage heaters with newer storage heaters, whereas it's doubtful that you could replace it with central heating without it being significantly more expensive (all the plumbing work required, etc - it's just not possible).

Thanks (0)
avatar
By blok
09th Dec 2010 09:38

my problem is

In this part of scotland nobody has storage heaters.  I gather these are old fashioned electrical type heaters though.

We have mainly gas or oil.

Thanks (0)
avatar
09th Dec 2010 10:24

@Blok

You're lucky - storage heaters are god awful.  They heat up during the night in a massively inefficient process when you don't want them on at all, and then let all the heat out when you're at work.  Then you come home in the evening to a cold flat/house.

Plus, you have absolutely no control over the temperature, so end up either too hot or too cold (that is, if you are actually in during the day!).

What's worse, you can't just switch them off completely and rely on an electric heater - as you can't heat a whole/house in just a few hours; you need to build up thermal mass over time.

Thanks (0)
avatar
By blok
09th Dec 2010 11:10

.

We are lucky, we have brand new underfloor heating, oil powered.

The floors are always nice and warm.  A nice even heat throughout the room and no radiators.  Extremely efficient also.

I am looking into installing a thrermal heat pump to replace or accompany the oil, even though the oil is very good. 

We have land adjacent and it makes sense.  I think underfloor heating should be the standard for new houses, in my humble opinion.

 

Thanks (0)
avatar
09th Dec 2010 13:48

Underfloor heating

I live in a newly built house (well, 5 years ago), central heating only.  I wish it was a requirement to have underfloor heating too... I guess the price is the sticking point!

Thanks (0)
avatar
09th Dec 2010 14:24

Gas boiler..

And on 24 hours a day since November (to keep the wife happy) but only set to 18 degrees (keeps me happy).

Had storage radiators in previous house on a manual economy seven time clock, which after a long power cut came on thereafter during the day at night electricity rates!

Thanks (0)