CONSULT.Outcome publishedConsultation · gov.uk

Replacing Wear and Tear Allowance with Tax Relief for Replacing Furnishings in Let Residential Dwelling-Houses

Consultation on the reform of the ‘Wear and Tear Allowance’ applicable to property businesses.

Last fetched 03 May 2026 · gov.uk

Detail

This consultation seeks views on replacing the wear and tear allowance with a new relief that allows a deduction for the actual costs of replacing furnishings in let residential properties.

Documents

Replacing Wear and Tear Allowance with Tax Relief for Replacing Furnishings in Let Residential Dwelling-Housesapplication/pdf Reform to the Wear and Tear Allowance - summary of responsesapplication/pdf