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Carpet burn

14 October 2014
Issue: 4474 / Categories: Forum & Feedback , lettings , Property , renewals , repairs

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 Since extra-statutory concession B47 was withdrawn my understanding is that expenses can only be claimed under ITTOIA 2005 s 68.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 is that in its view no claim can be made for stand-alone white goods as they do not qualify for relief under ITTOIA 2005 s 68 which applies to capital items of a relatively low value and not for example a fridge.If the white goods are integral in a fitted kitchen then replacement could be claimed as a repair but there is no tax relief for replacing them on a stand-alone basis.”

Apparently white goods include carpets. If the property is furnished the cost of replacement carpets would be covered by...

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