Is a Gas Safety Certificate Tax Deductible? (2026)
Last updated 27 June 2026 · 7 min read · By the LandlordTaxAi Editorial Team
The short answer
Yes — generally. The annual gas safety check (CP12), periodic EICR electrical report and the EPC needed to let are recurring compliance costs of the rental business, so they’re normally allowable revenue expenses. Watch the line: the certificate fee is revenue, but any improvement work uncovered (e.g. a new boiler) may be capital.
Safety certificates are non-negotiable for letting — and the good news is that, for tax, they’re a straightforward running cost. This guide covers gas, electrical and energy certificates, and the repair-versus-improvement trap when the engineer finds work to do.
See also repairs vs improvements and allowable expenses for landlords.
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Rental Profit Calculator
Add gas, electrical and EPC certificate costs as allowable expenses to see the effect on taxable profit.
Result
- Taxable profit (rent − expenses)
- £11,200
- Income Tax at 20%
- £2,240
- Less mortgage interest credit (20%)
- − £1,000
- Tax due on this property
- £1,240
- Income after tax
- £9,960
Certificate fees are generally allowable revenue costs. Improvement works may be capital. Estimate only.
Why certificates are allowable
A gas safety check, EICR and EPC are obtained wholly and exclusively to let the property legally, and they recur — they’re costs of carrying on the business, not improvements to the asset. That makes the fees revenue and deductible against rental income in the normal way, including between tenancies while the property remains available to let.
Treat certificate fees like other regulatory letting costs — they go straight into your allowable property expenses.
The repair-versus-improvement line
The trap is what happens when the engineer finds work. A genuine repair (fixing a fault, servicing) is usually allowable as a revenue cost. But an improvement or replacement of a substantial part — for example, fitting a brand-new boiler or upgrading the system — may be capital, deducted instead against any future capital gain. Ask for the invoice to separate the check, the repair and any improvement.
| Cost | Treatment |
|---|---|
| Gas safety check (CP12) | Allowable revenue expense |
| EICR electrical report | Allowable revenue expense |
| EPC to let the property | Generally allowable |
| Boiler service / minor repair | Allowable revenue repair |
| New boiler / system upgrade | Often capital (CGT side) |
Keep the certificate cost and any works clearly itemised — it’s the simplest way to claim the revenue parts correctly and park the capital ones for later.
During voids
Certificates obtained between tenancies to keep the property lettable are generally allowable, because the rental business is still running. Keep evidence the property remained genuinely available to let during the void.
Capture every compliance cost
LandlordTaxAi reads your bank statements and categorises costs like safety certificates against the right HMRC category — so your deductible expenses are captured and MTD-ready.
See how it worksA worked example
A landlord’s annual safety spend for 2026/27.
| Gas safety check (CP12) | £90 — allowable |
| EICR (every ~5 years, apportioned) | £180 — allowable |
| Minor boiler repair | £120 — allowable repair |
| Brand-new boiler (separate job) | Capital — not against income |
The certificates and repair reduce rental profit; the new boiler is treated on the capital side.
Frequently asked questions
Is a gas safety certificate tax deductible?
Generally yes — the annual CP12 check is a recurring compliance cost of letting and normally an allowable revenue expense.
Are EICR electrical certificates deductible too?
Yes — the EICR cost is generally allowable on the same basis as the gas check.
What about the EPC?
The EPC needed to let is generally allowable. The cost of efficiency improvement works themselves may be capital.
What if the engineer also does a repair?
A genuine repair is usually allowable; an improvement or replacement of a substantial part may be capital. Ask for an itemised invoice.
Are these costs allowable during a void?
Yes — if obtained to keep the property lettable while the business is ongoing. Keep evidence it stayed available to let.
How do I record certificate costs under MTD?
In allowable property expenses for the year incurred — keep the invoice and record digitally for your quarterly updates.
Written and reviewed by the LandlordTaxAi Editorial Team. Our guides are reviewed against current HMRC guidance and updated when the rules change. Operated by LandlordTaxAi, United Kingdom. Follow us on LinkedIn.
Last reviewed: 27 June 2026 · Researched against primary UK sources for the 2026/27 tax year: https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income; https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2030. This article is informational only and does not constitute tax advice. Check the latest details on GOV.UK or with a qualified accountant.