Until April 2016, a 10% ‘wear and tear’ allowance may, however, have been available instead in accordance with ESC B47, which was enacted with effect from 1 April 2011 by the Enactment of Statutory Concessions Order 2011, of which art. 11 inserted s. 308A, 308B and 308C into ITTOIA 2005 for income tax purposes and art. 12 inserted s. 248A248B and 248C into CTA 2009 for corporation tax purposes.

The original non-statutory concession read as follows:

‘Furnished lettings of dwelling houses – wear and furniture

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