Is Painting classed as Capital or Revenue Expenditure?

PepsiMax

I know it may not be an important question. But I just cannot decide if this is Capital or Revenue Expenditure

KoopaCooper

What, painting as in decorating? It's generally revenue expenditure, as it doesn't materially improve the building but rather just bring it back to a serviceable state.

Unless it can be proven to be one part of a larger overall renovation and extension project, HMRC will reject a claim to capitalise painting and decorating.

Now, if you were talking about buying A painting as an asset, then that could be a capital expense.