Consultation outcome

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

• From: HM Revenue & Customs
• Published: 17 July 2015
• Last updated: 9 December 2015 — See all updates

This consultation has concluded

Read the full outcome

Reform to the Wear and Tear Allowance - summary of responses

PDF, 95.9 KB, 9 pages

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Detail of outcome

Government response to the public consultation on replacing the Wear and Tear allowance with a new relief that allows all residential landlords to deduct the actual cost of replacing furnishings.

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Original consultation

Summary

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

This consultation ran from
10:30am on 17 July 2015 to 11:45pm on 9 October 2015

Consultation description

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-Houses

PDF, 134 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 17 July 2015
Last updated 9 December 2015 + show all updates

1. 9 December 2015

   Summary of responses published.

2. 17 July 2015

   First published.