Ah, replacing damaged or broken items on a like-for-like basis are certainly repairs. But you didn't give us that level of detail previously.I would argue that the bathroom works were repairs. Lot of mould so ceilings needed replacement. Tiles cracked. Grout falling out. Cracked toilets and bath. Defective shower door. Extraction fans not working
Bear in mind that ultimately it's your relative's tax return. The accountant is only an agent and you should only expect a fairly basic level of service for €600pa.