The wear and tear allowance is withdrawn for tax year 2016–17 and subsequent tax years; in its place, the ‘replacement domestic items relief’ applies (see below, ¶302-920). This paragraph ¶302-910 details the wear and tear allowance for years up to and including the 2015–16 tax year.

The allowance has been on a statutory footing, formerly allowance for ‘wear and tear’ was dealt with by way of Extra-statutory Concession (ESC B47, below).

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