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Furnishing a buy-to-let: What reliefs are available?

Shared from Tax Insider: Furnishing a buy-to-let: What reliefs are available?
By Meg Saksida, May 2023

Meg Saksida considers potentially allowable costs of furnishing a buy-to-let property for the owner. 

Setting up a residential dwelling for rental can be a costly exercise. Even if the property is not let furnished, there are some items that must nevertheless be provided.  

For example, by law a landlord must provide light fittings, and these must include light bulbs that work, and the whole unit must be regularly checked by a professional electrician. Legally, landlords do not have to provide other soft furnishings such as window covers, including curtains and/or blinds. These do, however, tend to either be provided by landlords or, due to their made-to-measure nature, be left by the vendors when the buy-to-let is purchased and, as such, become a default provision by the landlord. Electrical appliances (e.g., ovens, hobs and refrigerators) are not mandatory to be provided by landlords in an unfurnished property, but tend to be

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