Consultation outcome

Replacing Wear and Tear Allowance with Tax Relief for Replacing Furnishings in Let Residential Dwelling-Houses

This consultation has concluded

Download the full outcome

Reform to the Wear and Tear Allowance - summary of responses

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail of outcome

Government response to the public consultation on replacing the Wear and Tear allowance with a new relief that allows all residential landlords to deduct the actual cost of replacing furnishings.

Original consultation

Summary

Consultation on the reform of the ‘Wear and Tear Allowance’ applicable to property businesses.

This consultation ran from
to

Consultation description

This consultation seeks views on replacing the wear and tear allowance with a new relief that allows a deduction for the actual costs of replacing furnishings in let residential properties.

Documents

Replacing Wear and Tear Allowance with Tax Relief for Replacing Furnishings in Let Residential Dwelling-Houses

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 17 July 2015
Last updated 9 December 2015 + show all updates
  1. Summary of responses published.
  2. First published.