02 February 2006
When claiming the 10% wear and tear deduction in respect of furnished lettings, the general guideline is to deduct from the gross rents those amounts that would normally be the tenants' responsibility; e.g. rates, water rates, etc. I have always understood that this should extend to heat and light where the landlord pays these, e.g. in multiple-occupancy houses or 'flat conversions' where there is no separate metering from which individual tenants can be held responsible. Is this correct?
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