This article is relevant for periods to 5 April 2016 (31 March 2016 for companies).  For periods from 6 April 2016 (1 April 2016 for companies) see Replacement of Domestic Items Relief.

This article does not apply to Furnished Holiday Lettings (FHL), as a FHL is treated as a trade. FHL are able to claim capital allowances on the cost of furniture and fixtures.

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