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Does Portable Dehumidifier Qualify for Tax Relief?

Landlord has Replaced Portable Dehumidifier in Rental Property Due to Damp & Musty Smells

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Does the replacement qualify for Replacement of Domestic Items Relief.

It strikes me that although fridge freezers, cookers and washing machines etc. are white goods for the benefit of the tenant, the dehumidifer is arguably also for the benefit of the fabric of the building, so is slighty different to other normal white goods.

And what about the first purchase of a free-standing dehumidifier. Are there any tax allowances for this vital piece of kit.

Sorry, but "brain freeze" in the tax "silly season".


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By Wilson Philips
24th Jan 2021 19:10

I wouldn’t have thought that it should be treated any differently to, say, a portable oil heater, cooling fan, etc.

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By Paul Crowley
25th Jan 2021 06:43

I would accept as valid

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