The wear and tear allowance for furnished properties was abolished from April 2016 and replaced by Replacement of Domestic Items relief.

Subscribers see Replacement of Domestic Items relief for detailed notes on this topic.

Replacement of Domestic Items relief

Applies to landlords, e.g. companies, individuals and trusts who let residential property.

Tax relief is given against their rental income for:

  • The cost of the replacement item
  • Less the cost of any element of improvement (beyond the nearest modern equivalent)
  • Less any proceeds of sale of the old item
  • Plus any costs of disposing of the old item

Relief is given for 'domestic items' which includes:

  • Moveable furniture 
  • Furnishings such as carpets, curtains and linen
  • Household appliances such as fridges and freezers
  • Kitchenware such as crockery and cutlery
  • Televisions

Items must be provided solely for the use of the tenant within the residential property.

Relief is not available if rent a room relief is claimed.


Replacement of Domestic Items relief (subscriber guide)

Wear & tear allowance and Renewals basis (up to 2015/16)

Property profits and losses: adviser guide

Property profits and losses: toolkit




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