HC Deb 22 October 2001 vol 373 c60W
Lynne Jones

To ask the Chancellor of the Exchequer if he will make a statement on the definition of an improvement in the context of tax deductibility of expenditure on home maintenance.[8613]

Mr. Boateng

In general terms improvements to domestic property constitute personal expenditure and are not tax deductible. In the case of a trader whether expenditure on a business asset constitutes an improvement or a repair for tax purposes is a question of fact and will depend upon the circumstances in each case.