Lay My Hat

We have purchased a cottage near Bath to operate as a holiday let. The survey identified a number of urgent remedial works, including replacement of rotten windows. Does anyone know whether the replacement of these windows (to new aluminium windows) would be tax deductible?

We have also need to tackle a damp issue and repair the roof.

Do not know anything about tax in the UK but I do know about insulating values and when I was in classes for building regs it was illustrated that the insulation performance for aluminium frames double glazed windows is worse that single pained wooden ones.
So I advise you to look at either wood (possibly expensive) or uPVC replacements. The latter can be pattered the same as wood.