Just another question about a rental property. We replaced the boiler in a newly acquired rental property as it was very old and not efficient. It was replaced after tenants moved in, so it was not a pre-letting expense. Would such a replacement be a capital allowance and so deductible over 8 years against rental income? I don't think that it was an improvement as it was not a combi-boiler, just the same type of boiler as before. Many thanks for any information.