What is replacement of domestic items relief?

What is replacement of domestic items relief? Replacement of domestic items relief lets landlords deduct the cost of replacing furniture, furnishings, appliances and kitchenware in a let home. It has applied since 6 April 2016 and covers replacements only, not the first purchase. No. The relief covers replacing an item that was already provided, not the initial purchase. GOV.UK treats buying furnishings and equipment for a property as capital expenditure, which cannot be set against rent. Yes. GOV.UK says it can be claimed for unfurnished, part furnished and fully furnished dwelling houses, for example when you replace the carpets or a cooker you supply. No. Boilers, radiators, baths, washbasins, toilets and fitted furniture are fixtures, which the relief excludes. Replacing a fixture like for like is normally claimed as a repair instead. Read the full answer, with every source, at rightotax.co.uk.