Can I deduct cost of tv from my tax return?

[deepsigh]

Am I allowed to offset the expense of a television set in a BTL property?

[section 44]

It depends. Is it a like-for-like replacement of TV previously used at the let property? has there been any personal use? have you claimed the 10% wear and tear allowance?

[deepsigh]

I have not claimed the 10% wear and tear allowance.

My tenant who has now left had his own tv. But I would like to provide a tv for the next tenant.

[section 44]

No deduction available.