Electrical appliances - taxable expense ?

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    Electrical appliances - taxable expense ?

    I've just been checking out HMRCs website for taxable expenses for landlords. It states:-

    These are typical maintenance or repair costs that you are likely to incur, and which you can claim against your rental income:

    replacing existing fixtures and fittings, such as radiators, boilers, water tanks, bathroom suites, and kitchens, but not electrical/gas appliances

    etc etc


    So this means a fitted oven won't be an allowable expense, even when the old one is broken, surely this is an essential item more so than kitchen cupboard space or a bench top???

    And what does HMRC class as an 'appliance'? Is it just kitchen appliances, or would it also be a fire and an elec shower too?

    Grrrr !!!

    #2
    Please provide a link to the web page.

    You are probably looking at the description of Maintenance and Repairs.

    There is a separate entry on the tax return for Renewals.
    This is where you claim for replacing items (from 20016/17 tax year).

    It is my understanding that replacement of built-in items, such as ovens and fridges, are considered a repair to the property, but replacement of free-standing items is not (but I could be wrong, and am happy to be corrected).

    See https://www.gov.uk/government/upload...notes-2017.pdf box 25 and box 36.

    Comment


      #3
      The rules have changed recently and a lot of web pages with the details either haven't been updated at all or not done very well.

      Until last April (2016) it was not possible to claim as allowable costs for furnishings in an unfurnished property (furnished property had different rules).
      Free standing electrical items were typically regarded as "furnishings", as were carpets and curtains.

      The rules have now been unified for furnished and unfurnished lets and replacement furnishings are allowable.
      If you read further down the page quoted in the first post, there's an example of a replacement bed, which would also apply to a free standing fridge.

      The text that says that electrical items are excluded from maintenance/repairs is technically correct, but is now less than helpful without text that says "which are treated as renewals".
      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).

      Comment

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