An individual moves out of their primary residence on eg 12 March 2015 to rent it out and purchases (and pays) for a new oven on 17 March to replace the existing oven which is not working properly. The oven is purchased so that there is a working oven in the property when a tenant moves in. A tenant starts renting the property from 1 July 2015 (only from July 2015 and not sooner due to not being able to find a tenant sooner). The oven is installed on July 2015 when the tenant is renting the property. Would the cost of the oven and the cost of the installation be considered a repair and maintenance expense or would it be considered capital in nature (and added to the base cost of the property)? If the cost of the oven and cost of the installation is a repair and maintenance expense can both the cost of the oven and the installation cost be deducted from the rental income (knowing that the oven was purchased prior to a tenant moving in but in anticipation of a tenant moving in)?