HMRC rule change


Replacing white goods in unfurnished rental properties

A rule change will have an impact on landlords who want to replace white goods such as free-standing fridges in unfurnished rental properties.

HM Revenue and Customs has said landlords will no longer be able to claim tax relief on the replacement cost.

Where a fridge is within a fitted kitchen, a replacement will be allowed as it counts as a repair. A genuine repair to keep an item in a working condition will still be tax deductible.

The situation is different for properties that are rented out as furnished, as this is covered by the 10% wear and tear annual allowance.

As ever, come in and speak to us if you need our help or guidance.


Beth Barnham, Lemontree director