We sort your Self Assessment for you. £149, all in.

Fast, effortless and 100% online.  Learn more

We sort your Self Assessment for you. £149, all in.

Replacement of domestic items relief

  • 1 min read

The replacement of domestic items relief is a tax relief that you can use to claim costs related to replacing things like furniture, household appliances, kitchenware, etc., if you’re a landlord and earn rental income. It replaced the Wear and Tear Allowance in 2016 (this allowance used to let you claim 10% off your rent as a fixed “maintenance” cost).

What qualifies as a “domestic item”:

  • The item must be used only by your tenant
  • The item must be a replacement of the original one – it can’t be new or a significant improvement

You can’t claim the replacement of domestic items relief if you are also claiming the Rent a Room relief or if the property is a furnished holiday letting.

TaxScouts Newsletter

Want regular tips from us?

Sign up for important updates, deadline reminders and basic tax hacks sent straight to your inbox.

Category
TaxScouts Newsletter

Want regular tips from us?

Sign up for important updates, deadline reminders and basic tax hacks sent straight to your inbox.

Category