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What is Wear and tear allowance?
Last verified 31 October 2026
The wear and tear allowance was an optional flat deduction of 10% of net rent for furnished residential lettings. HMRC's manual says it applied for Income Tax in the tax years 2011 to 2012 to 2015 to 2016, so it no longer exists.
Why it matters to landlords
Since 6 April 2016 landlords of dwelling houses claim replacement of domestic items relief instead. You deduct the actual cost of replacing an item, plus incidental costs, minus anything you got for the old one. The relief does not cover the first purchase of furnishings, and it does not apply to renting a room in your own home.
If the new item is an improvement, you can only deduct the cost of an equivalent item. Small, low value things that wear out almost every year, such as cutlery, crockery and bed linen, can be deducted as ordinary expenses. Keep the receipt and a note of what was replaced.
Example
Sam replaces a worn fridge freezer in a furnished flat. The new one costs £600, delivery is £30 and he sells the old one for £50. He can deduct £580. Under the old allowance he would have claimed 10% of net rent whether or not he bought anything.
Allowable Expenses for Landlords (2026) →