Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

New queries, issue 4470

23 September 2014
Issue: 4470 / Categories: Forum & Feedback

Carpet burn; Flats and storage; Non-dom tangle; Payments tangle

Send us your queries and responses

We pay £40 for each reply published in print and £20 paid for each extract printed.

Contributions may be identified by name or pseudonym.

Read the terms of publication including use of material.

Carpet burn

Is there any tax relief for the cost of replacement carpets in let properties?

Does anyone know where we are with carpets in residential properties? Since extra-statutory concession B47 was withdrawn my understanding is that expenses can only be claimed under ITTOIA 2005 s 68.

In my researches on this subject I found an article by Rebecca Bennyworth saying:

“The response from HMRC...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon