Domestic Items Relief replaces “Wear & Tear Allowance” from 6 April 2016 and the new rules are very different!

If you let out residential property (a dwelling house) you may be able to claim a deduction for the cost of replacing domestic items such as:

  • movable furniture for example beds, free-standing wardrobes
  • furnishings for example curtains, linens, carpets, floor coverings
  • household appliances for example televisions, fridges, freezers
  • kitchenware for example crockery, cutlery

Unlike the Wear and Tear allowance, for the Replacement of Domestic Items relief to apply the dwelling house can be unfurnished, part furnished or fully furnished.

However, an expense must actually be incurred on purchasing a replacement domestic item, ‘the new item’.

The new item must also be solely provided for use by the tenants in a dwelling house and the old item must no longer be available for use in that dwelling house.

The initial cost of purchasing domestic items for a dwelling house is not a deductible expense so no relief is available for these costs. Relief is only available for the replacement item.

Full details: