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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).
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.
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