UK Property 37 - Cost 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

Note: Do not complete if you claim the property income allowance, you cannot deduct any allowable expenses or claim any other allowances on this income.