43. Replacement domestic items relief.

In calculating the profits of a property business in relation to a dwelling house, a deduction for expenditure incurred in replacing domestic items for the use of the lessee is allowed, subject to a number of conditions1. However, no deduction is allowed if the business consists of or includes the commercial letting of furnished holiday accommodation and the dwelling house constitutes some or all of that accommodation for the tax year, or if the person has rent-a-room receipts in respect of the dwelling house for the tax year