This article is relevant for periods to 5 April 2016 (31 March 2016 for companies). For periods from 6 April 2016 (1 April 2016 for companies) see Replacement of Domestic Items Relief.
This article does not apply to Furnished Holiday Lettings (FHL), as a FHL is treated as a trade. FHL are able to claim capital allowances on the cost of furniture and fixtures.