Can landlords claim tax relief for replacing furniture and appliances?
Replacement of domestic items relief lets residential landlords deduct the cost of replacing furniture, furnishings, appliances and kitchenware in a let home. It replaced the 10% wear and tear allowance in April 2016. Only replacements qualify, not the first purchase, and any upgrade element is not allowed.
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What qualifies
| Item | Claimable as a replacement? |
|---|---|
| Beds, sofas, wardrobes | Yes |
| Carpets, curtains, free-standing flooring | Yes |
| Fridges, washing machines, cookers | Yes |
| Crockery, cutlery, linen | Yes |
| Fitted kitchen, boiler, bathroom | No, these are part of the building; usually a repair |
| First furnishing of a property | No |
How the relief works
When you replace a domestic item used by tenants, you can deduct the cost of a like-for-like replacement, plus delivery and disposal costs, less anything you receive for the old item. If you buy a better item, the deduction is limited to the cost of an equivalent to the old one. For example, replacing a basic £300 washing machine with a £500 model normally gives a deduction of around £300.
Who can claim
The relief applies to individuals, partnerships and companies letting residential property, whether furnished, part furnished or unfurnished. It is not available where rent-a-room relief is claimed. Since furnished holiday lets were abolished in April 2025, former holiday let owners also use this relief instead of capital allowances for new items.
The old wear and tear allowance
Until April 2016, landlords of fully furnished homes could deduct 10% of net rent each year whether or not they spent anything. The current relief is fairer to unfurnished lets but only gives relief when money is actually spent.
Items and a sale
Furniture sold with a property is usually included in the price. The relief does not reduce your Capital Gains Tax; for CGT, only capital improvements to the property itself count. Keep receipts for both, as they are treated differently.
Official Sources and Further Reading
- HMRC Property Income Manual: replacement of domestic items relief (PIM3200)
- GOV.UK: renting out a property: paying tax
General information for landlords in England, checked against official sources in October 2026. It is not tax, legal or financial advice: speak to a qualified accountant or solicitor about your own circumstances.
Frequently Asked Questions
Replacement of domestic items relief lets residential landlords deduct the cost of replacing furniture, furnishings, appliances and kitchenware in a let home. It replaced the 10% wear and tear allowance in April 2016. Only replacements qualify, not the first purchase, and any upgrade element is not allowed.
No. The relief is only for replacements. The initial cost is not deductible against rent.
Not by this relief. A boiler is part of the building, and a like-for-like replacement is normally a deductible repair instead.
Yes. Companies letting residential property can claim it in the same way.
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