What are Repairs & Maintenance and how do they relate to my Rental Income?

When you carry out preventive maintenance (servicing boilers, painting exterior/interior, insulating the attic) or repairs (fixing burst pipes or broken windows/locks/doors), these allowable costs can be deducted from your rental income.

The list repairs and maintenance can be found here.

Repairs & Maintenance

How much can be claimed?

The entire amount paid in the year can be claimed. The documents relating to these costs must be retained for a period of 6 years, as per Revenue.