Jennifer Adams looks at when landlords can make a claim under the 'replacement of domestic items relief' (RDIR) for the cost of broken items in rental properties.
When tenants occupy a rental property, even with the best care, certain aspects of the property will show signs of wear over time.
For instance, carpets may become worn, walls may develop scuff marks, plaster may crack, and paintwork may chip. Landlords generally anticipate this gradual deterioration and budget for repairs and maintenance, which can be claimed under the 'repairs' category on their tax returns. However, broken items come under different rules.
Replacement of domestic items relief
Increasingly, landlords are being required to provide domestic items as part of the letting. Where the
