Wear and Tear Allowance - signpost

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

Instead, they may claim:

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

• The costs of repairs and renewals to the property including 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 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).