Wear and Tear Allowance was a tax relief for landlords letting furnished residential property, allowing them to claim a flat percentage of rental income to cover furniture and appliance wear. This allowance was replaced in 2016 by the Replacement of Domestic Items Relief, which lets landlords claim the actual cost of replacing furnishings.
« Back to Glossary Index
Tax Guide UK Editorial Team: Our team of financial writers, tax researchers, and editors is dedicated to making UK tax easier to understand — and easier to manage. Every article is thoroughly researched, regularly updated, and written in plain English to help you stay compliant and confident.View Author posts