Question:
Can I claim the cost of replacing carpets against income in my unfurnished rental properties?
Arthur Weller replies:
Unfortunately, the renewals basis for unfurnished properties was withdrawn recently. This means that there is no possibility of claiming the cost of replacing carpets against rental income in an unfurnished rental property. See www.hmrc.gov.uk/manuals/pimmanual/PIM3230.htm. This means that the landlord either: (a) needs to absorb the cost himself; or (b) turn the property into a fully furnished property and claim the 10% wear and tear allowance; or (c) charge the tenant extra for the replacement carpets.
