Fitting Fire Alarm Allowable Tax Deduction

We have three small rental properties. Last year, I fitted mains powered 'interlinked' fire alarms for improved safety and anticipation that it will be mandatory for all properties, not only new builds.

Would this be considered an allowable 'repair' expense for tax purposes?

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Landlords’ Responsibilities for Repair and Maintenance

In addition to any repair responsibilities explicitly set out in the tenancy agreement, common law and statute will imply terms to the agreement between landlord and tenant.