Wear and tear deduction calculator

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FAQ

Does the 10% Wear and Tear Allowance still exist? No. The 10% Wear and Tear Allowance was abolished from 6 April 2016 and replaced by the Replacement of Domestic Items Relief. See HMRC's Property Income Manual PIM3200.

What can I deduct instead? The actual cost of replacing (like-for-like) domestic items — furniture, white goods, carpets, soft furnishings — under RDIR. See HMRC PIM3210.