HMO licensing fee

[scouser]

Is the fee of around £900 tax deductible as it is an expense arising purely from the property being licensed and payable every 5 years.

From reading the HMRC guidelines about the 10% wear & tear allowance it seems that it should be an additional item.. I also intend to claim for replacement fire extinguishers, fire alarm panel, fire alarm maintenance
and cleaning materials as these appear to be additional costs over and above the 10% allowance.

Your expert comments would be greatly appreciated.

[Telometer]

£900 deductible.

The rest are deductible if you are replacing like with like.

[scouser]

Many thanks for your speedy response, it is always nice when the reply is the one that you want.

[Telometer]

Not sure paid attention to your comment about fire extinguishers; if those are the big red ones then they're included within furnishings. Sorry. Maintenance/refilling is, of course, tax deductible.