Clarity For HMRC’s Wear and Tear Allowance Qualification?

What is the definition of “Furnished Property” To Qualify For 10% Wear & Tear Allowance?

Probably Qualifies

Probably Qualifies…..

 Well here is the definition as far as HMRC is concerned as per their Manuals – Property Income Manual “PIM3200 – Furnished residential property: wear and tear allowance”


A furnished property is one that is capable of normal occupation without the tenant having to provide their own beds, chairs, tables, sofas and other furnishings, cooker etc. The provision of nominal furnishings will not meet this requirement. If the accommodation isn’t furnished, or only partly furnished, the 10% wear and tear allowance isn’t due.

What Does 10% Wear & Tear Allowance Cover

HMRC go on to state that the 10% wear and tear allowance is entended to cover:

The 10% deduction is given to cover the sort of plant and machinery assets that a tenant or owner-occupier would normally provide in unfurnished accommodation. 10% Wear and Tear Allowances includes things like:

  • movable furniture or furnishings, such as beds or suites,
  • televisions,
  • fridges and freezers,
  • carpets and floor-coverings,
  • curtains,
  • linen,
  • crockery or cutlery,
  • plant and machinery chattels of a type which, in unfurnished accommodation, a tenant would normally provide for himself (for example, cookers, washing machines, dishwashers).

This list isn’t meant to be complete but gives an idea of the assets the wear and tear allowances covers.

For more information on HMRC’s guidance of 10% Wear and Tear Allowance see

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