One point would be have you previously claimed 10% allowance in previous tax returns ? You have a choice to elect the wear and tear basis or replacement basis. Re as to being unfurnished, does it have curtains? To my knowledge there is no clear definition as to what constitutes "unfurnished".
If this is your first return work out which is greater 10% of your rent or replacement cost of carpet
In subsequent years you will have to follow the same po l icy.
That is just wrong.
There is a clear definition of a furnished let is: "To qualify as a furnished residential letting the property has to be a dwelling house that is let with sufficient furniture, furnishings and equipment for normal residential use." (
http://www.hmrc.gov.uk/manuals/pimmanual/pim3205.htm).
Since this is not a furnished letting, there is no "option" (in any event the replacement "option" for furnished lets was removed from 6 April 2013).
The new replacement furniture relief applies from 6 April 2016 to all types of let (furnished or unfurnished).