The rise in homeworking has transformed how tenants use rental properties, leading to increased wear on furnishings, carpets, and appliances. As a landlord, understanding how fair wear and tear is defined and how it affects what you can claim is essential for effectively managing your rental business and tax liabilities.

What is fair wear and tear?

Fair wear and tear refers to the natural deterioration that occurs through the regular use of a property. This includes things like faded paint, worn carpets, or minor scuffs on walls, but not damage caused by carelessness or neglect.

When assessing whether something falls under fair wear and tear, landlords should consider:

• The quality and age of the item
• The length of the tenancy
• The number and type of occupants
• How the property and items were used

To avoid disputes, always start the tenancy with a clear and detailed inventory, ideally with photographs agreed by both parties.

What costs can landlords claim?

Under HMRC's Replacement of Domestic Items Relief, landlords can claim the cost of replacing certain household items in a rental property. However, there are rules to be aware of:

You can claim for:

• Moveable furniture (e.g. sofas, beds, tables)
• Furnishings (e.g. carpets, curtains)
• Appliances (e.g. washing machines, fridges)
• Kitchenware (e.g. pans, cutlery)

You cannot claim for:

• The initial purchase of items for a new rental property
• Upgrades (only like-for-like replacements are eligible)
• Built-in fixtures (e.g. fitted wardrobes, bathroom suites)

For more details from HMRC, click here: PIM3210 - Furnished lettings: Replacement of domestic items relief: 2016-17 onwards.

Keep good records

To support any claim, you must retain receipts, invoices, and proof that the replaced item is no longer used. Claims are made through your Self-Assessment tax return.

Changing work patterns

Remote and hybrid working patterns mean tenants spend more time at home, naturally increasing wear and tear. Landlords should consider this shift when setting expectations, updating inventories, and replacing domestic items. It may also be worth reviewing tenancy agreements and engaging in open conversations with tenants to manage mutual responsibilities fairly.

We have a lot of experience working with landlords and property investors. If you would like any advice regarding managing your property portfolio, contact us by calling 101623 490 120 or by emailing This email address is being protected from spambots. You need JavaScript enabled to view it.