Integral Features - Residential Let

I have a client who has been hard sold a product for landlords which purports to apply the integral features legislation to residential lets and so being able to offset an AIA against other income, generating a real cash rebate.

News to me, I thought it only applied to furnished holiday lettings given this is still a trade.

Anyone like to confirm or deny?

A similiar question a few months ago implied my assumption was correct.


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Thanks Terry, so HMO's etc could have some mileage in this, but regular residential lettings not.

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15th Dec 2010 09:49

You cannot claim capital allowances on dwellings!

Only assets used in the business like grass cutters, vans etc...

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