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

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

This consultation ran from to


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


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.