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.