Home / Glossary / Replacement of domestic items relief
What is Replacement of domestic items relief?
Replacement of domestic items relief lets landlords of residential lets deduct the cost of replacing furniture, furnishings, appliances and kitchenware provided for the tenant. It covers replacements, not the first purchase.
Why it matters to landlords
You can claim the cost of a like for like replacement. If you upgrade, only the equivalent cost counts. You can add disposal costs and take off anything you got for selling the old item.
Items that are part of the building, such as a boiler or fitted kitchen units, are not covered by this relief. They are usually treated as repairs instead.
Example
A landlord replaces a broken £400 washing machine with a similar £450 model and sells the old one for £20. The claim is £430.
Allowable expenses for landlords →