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Posted Sun, 26 Dec 2021 13:10:34 GMT by GURUNG Gurung
Request confirm 10% fair, wear & tear relief still exist and is deducted from your property income. Thank you in advance.
Posted Wed, 29 Dec 2021 13:38:18 GMT by Bella Boo
Wear and tear relief was scrapped/not allowed from 6th April 2016.
Posted Fri, 31 Dec 2021 12:29:31 GMT by HMRC Admin 10
Hi GURUNG Gurung

The 10% wear and tear allowance was replaced by Replacement Relief.

More information on Replacement relief can be found at:

Allowances for replacement of domestic items



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