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A fascia board is a long wooden or plastic board that runs horizontally on the edge of the roof. This board connects the gutters to the roof truss. The fascia board is also key in preventing leaks ...
While it has wood fibers in it, the cement prevents the boards from cracking, cupping or rotting like ordinary wood. You could also use a plastic fascia board. There are several brands.
As with PVC-U windows, there is a variability in the quality of goods offered. Possibly the worst option is the very thin section PVC-U used to cover existing timber fascia boards and soffits.