Residential property landlords are prohibited from claiming capital allowances on their expenditure on assets such as plant and machinery and fixed fixtures used by their tenants.

Instead they may claim:

From 1 April (companies) or 6 April (individuals) 2016

• The costs of repairs and renewals to the property including to fixed fixtures.
• The costs of replacing domestic items such as furniture, kitchenware or household appliances,
  • see Replacement of Domestic Items Relief.

From April 2013 to April 2016 

• The costs of repairs and renewals to the property including to fixed fixtures.
• Either their costs in connection with the provision of furniture and replacement of trade tools and other articles employed in the trade, or, if they are providing fully furnished accommodation a 10% wear and tear allowance.
  • see Wear and tear allowance and Renewals Basis (up to 2015/16).