Replacing windows and paths

Maintenance

After failing to get some work done on the green scheme, and trying to get ahead of expected EPC ratings being a minimum of a C, I have just had A rated double glazing fitted to a house that had single glazed windows. I was assuming that it would be tax deductible, but have recently read that it may help with capitol gains tax but not against income tax. I wish I knew this a month or 2 ago.

We are also having to have the paths replaced around 1 house as it is in really bad condition and the tenants son injured himself on it a few months ago. I need to make the place safe for the tenants.

We have shopped around for a couple of months and have gone with one of the cheaper quotes to have it replaced.

Does anyone know if this is this going to be a capitol gains expense or could it be claimed on income tax relief?

The repairs were really needed as the old paths were in very bad condition.

Any advice greatly appreciated