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:

Relief is given for 'domestic items' which includes:

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