Property Repairs and Maintenance - Renewals

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    Property Repairs and Maintenance - Renewals

    My wife has a residential unfurnished rental property. During the 15_16 tax year we had to replace the fridge/freezer, dishwasher and some carpets (because they had all worn out) on a like for like basis (i.e. they were not "improvements"). We're not claiming any wear and tear allowance.

    My question is, can my wife claim this expenditure under the property repairs and mantenance section of her self assessment?

    Replacing 'movables' on a like for like basis and provided the carpet being replaced is a small area (and you are not for example laying new carpet in the whole house!), would be classed as maintenance and therefore deductible against rental income for tax purposes. As the property was let unfurnished you are not eligible to claim the wear and tear allowance (although this no longer will matter as this has been abolished from April 2016).

    Finally, maintenance expenditures should be entered in the 'property repairs and mantenance' (box 25).


      What type of tax return does your wife get ? Does her rental profit exceed her personal allowance ? If it is a simplified tax form SA200 , she would enter the total annual rent in one box and the total expenses in the next box.

      If the tax return is detailed as in Form SA105 , you need to study the SA105 Notes because the fridge and dishwasher is now treated under plant & machinery and the cost is entered in the capital expense section but I believe you can still deduct the cost against the rental income.


        You can't claim any tax relief at all for replacing movable white goods in an unfurnished property.


          Yes you can, the rules have now been changed and a Replacement Furniture Relief will be available.
          It's in the 2016 finance act which isn't yet law, but it began on April 6th 2016.

          It's not retrospective, so I think the 2015/16 costs are still not allowed.
          Many accountants would advise claiming them anyway.
          When I post, I am expressing an opinion - feel free to disagree, I have been wrong before.
          Please don't act on my suggestions without checking with a grown-up (ideally some kind of expert).


            Hi, thanks for the replies.

            She gets an online tax return, last year's one said “SA100”, and property repairs and maintenance get entered into box 25. The rental profit does not exceed her personal allowance. To answer the carpet question, it was only the downstairs and upstairs hall and staircase, not any of the rooms.
            After further reading, it looks like we can't claim replacement of white goods (or for that matter carpetting) as “repairs and maintenance”, and we also can't use the capital “plant and machinery” basis because it is not a furnished holiday let. Bu**er.
            Also it looks like our timing was bad, replacing the items during the 15_16 tax year. IF we'd waited until after April 2016 we could have used this new Replacement Furniture Relief.

            Any further thoughts or advice?


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