Foreign Income 35 - Costs of replacing domestic items (for residential lettings only)

You can claim the cost of replacing domestic items in the residential accommodation where:

• the cost is incurred on purchasing a replacement domestic item. You cannot claim the initial cost for an item provided for use in the accommodation for the first time
• the new item is provided solely for the use of the tenants in the accommodation and the old item is no longer available for use

If the new item is an improvement on the old item, you can only claim up to the amount needed to replace the original item.

Include items such as:

• moveable furniture for example:
  • beds
  • free-standing wardrobes
• furnishings for example:
  • curtains
  • linens
  • carpets
  • floor coverings
• household appliances for example:
  • televisions
  • fridges
  • freezers
• kitchenware for example:
  • crockery
  • cutlery