Replacement Domestic Items Relief lets residential landlords deduct the cost of replacing furniture, white goods, carpets, and similar items against rental income. It replaced the 10% wear and tear allowance from April 2016. Relief is limited to the cost of an equivalent like-for-like item, upgrades above equivalent are not deductible.
What qualifies for RDIR
- Furniture: sofas, beds, wardrobes, dining tables and chairs
- White goods: washing machines, dishwashers, fridge-freezers, ovens
- Soft furnishings: curtains, blinds, loose carpets and rugs
- Crockery and kitchenware: plates, cutlery, pots and pans provided for tenant use
- Electronics for tenant use: televisions, audio equipment
- Not qualifying: First-time purchases (capital), integral fixtures (bathroom suites, fitted kitchens, boilers), or items used privately by the landlord
The like-for-like rule
RDIR is capped at the cost of an equivalent item, not the actual cost if you upgrade. If the original washing machine was a basic model worth approximately £350 and you replace it with a premium model costing £500, you may only claim the cost of an equivalent basic model (~£350). The additional £150 is a capital improvement.
How to claim on self-assessment
- Enter RDIR at Box 27 of SA105 (Other allowable property expenses), HMRC has no separate RDIR line
- Keep receipts for every replacement item: date, description, cost, and what was replaced
- Claim in the tax year of replacement (when expenditure is incurred)
- Cannot claim RDIR and the £1,000 property income allowance in the same year, claim whichever is greater
- MTD-compatible software required from April 2026 (income over £50,000) and April 2027 (over £30,000)
Interaction with Section 24
RDIR is not affected by Section 24. Section 24 restricts relief on mortgage interest and finance costs, it does not restrict deductible property expenses such as RDIR. Replacement domestic items remain fully deductible against rental income at the full cost (subject to the like-for-like cap), regardless of your income tax rate.
Sources
- ITTOIA 2005 s.311A, Replacement Domestic Items Relief (legislation.gov.uk)
- HMRC guidance: Replacement domestic items relief (gov.uk)
This guide is accurate as at 6 June 2026. It is provided for information purposes only and does not constitute legal advice.