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.
PDF, 75.3KB, 6 pages
PDF, 84.4KB, 4 pages
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 email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
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.