Carpet replacement - allowable expenditure in BTL?

[threeb]

Can anyone tell me if replacing carpets in a BTL property is an allowable expense? They needed to be replaced after tenant from hell damaged them by keeping a dog in the property without permission and various burn marks.

Thanks

[section 44]

Have you reported him to the RSPCA?

[vector]

Not allowable under current rules but these change in April 2016

[threeb]

Not allowable under current rules but these change in April 2016

Thanks, have you got any more information or a link?

[vector]

Carpets are furnishings and therefor fall under the 10% wear and tear allowance ( even though in your case it was damage / negligence). This cost should be charged to tenant s deposit. Carpets / curtains / furniture / bedding / beds and appliances - all non deductible if you have elected the 10% wear and tear option for your accounting policy. You cannot change your policy once elected. Some fixtures you can claim for I.e. shower / built in oven ( not free standing). In the mad world of HMRC the explanation being " those items which would not be taken with you if you sold the property" or words to that affect.

[threeb]

I did make deductions from the deposit for other damage, what little was left was nowhere near enough to re carpet the whole house.

I have never claimed the wear and tear allowance, as it is an unfurnished let. Does this mean the carpet is a deductible item?

[vector]

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.

[bd6759]

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).

[vector]

Apparently I stand corrected.

[threeb]

The new replacement furniture relief applies from 6 April 2016 to all types of let (furnished or unfurnished).

Thanks, I found this link which explains more https://www.gov.uk/government/uploads/s ... condoc.pdf