Missing Items - Allowable Deductions?

[Gordon999]

I think you can charge the cost of replacing missing items against rental income.

[Chicco]

We have a rental property which the rental term has finished, the tenant has vacated the property. The property was managed by a company who took an inventory. We have had 2 tenants in that period of 3 years.

We've returned to the property and a few things are missing, small items that were there in the first place but not there now. ie.. Garden Bench, Forks etc.

There are more things such as..we have new carpets fitted 3 years ago, the tenant has replaced them and they are cr*p. They are falling apart.

Can we claim for the carpets being poor and need of repair?
Can we claim for the missing items that were there in the first place?

I cant go for a deposit claim, as we dont know which tenant took them?