My client's tenants can obtain free logs from their employer so, in a bid to save on gas, asked my client to open up the bricked up fireplace and install a wood burning stove, which my client did at a cost of £2000. The gas central heating boiler is old but still working and my client is talking about replacing it in a couple of years time - at which time they will want to claim the full cost as a revenue expense. I said that, as the installation of the stove was not necessary for the purpose of letting the property it would be not be considered a revenue expense but a capital one as it would be seen as an improvement. The client argued that it was secondary heating for the milder months when the full gas central heating is not required and, that he wanted to help out the tenants by saving them money on gas. Any comments welcomed.