Just wondering if someone could clarify if when changing a working shower head to a water saving one, how would it be claimed on tax? Thanks for any help.
If the old one is working, and the new one is better (i.e., water saving) then it's an improvement not a repair.
Add the cost of the shower head, plus installation cost if it's itemised and can be identified, onto your capital base and depreciate it at 2.5% per year.
That document seems to be aimed at tenants energy savings, but the information on low vantage lights is interesting. (I've never liked those things: people seems to have confused low-volate with low-power, which they are not they are quite inefficient.)
However the compact fluoro and LED lights last a very long time which will reduce maintenance and so will have a good roi for the landlord -- and will save energy for the tenant even if they don't realise it.
A lot of surveys have shown that tenants aren't prepared to pay more for low energy strategies.