Policy paper

Reform of the wear and tear allowance

This applies to companies, individuals and others, such as trusts or collective investment schemes that let residential properties.


Draft clause 40

Draft explanatory notes clause 40

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This legislation will replace the wear and tear allowance for fully furnished properties with a relief that enables all landlords of residential dwelling houses to deduct the costs they actually incur on replacing furnishings, appliances and kitchenware in the property.

Published 9 December 2015