Items purchased for a tenancy - claimed as Wear and Tear over 7 years?

morningperson

Registered User
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26
Hi,
I am preparing tax returns for a rented property and just wondering am I categorising these items correctly as a deducation against rental income. Cleaning - I got a cleaning company to do a full house clean after some tenants moved out, does this qualify as an expense to be deducted?

The rest are items purchased as requested by tenants or to replace existing items. Would the "wear and tear" allowance apply to these items:

1. Carpeting some rooms in the house
2. Cooker hob and hood
3. Hoover

Does this work by taking the cost of the item and claiming 15% per year for the first 6 years and 10% in the 7th year as an expense to be deducted from the rental income.

Thanks.
 
Wear and tear allowance is claimed over 8 years at 12.5% per year. The items you have mentioned would generally be considered to be under wear and tear
 
Think the cleaning for the house would be a deduction for the year it occured. The hob and carperts is deducted over a number of years.