R · Glossary
Replacement of domestic items relief
Landlord deduction for replacing furniture, white goods, etc. in let property.
The Replacement of Domestic Items Relief lets landlords deduct the cost of like-for-like replacements of beds, sofas, fridges, washing machines, etc. (excluding fitted kitchen units). Replaced the old 10% Wear & Tear Allowance from 2016/17.
Related terms
Stop dreading tax. Start ignoring it.
Get a fixed-fee quote in 60 seconds. No signup, no card, no sales call. We'll just tell you what it'll cost and how fast we can file it.