Hi. If a private residential landlord buys equipment (e.g. tools, computers etc) that are used not by the tenant in the letting but by him to run the property business (admin work, repairs etc), can he claim any capital allowances on those items? thanks.
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I would say yes, if he has a lettings business. Three or more rental properties is what I would consider a business.
It doesn't need to be a "business" for capital allowances purposes, just a qualifying activity, and if the income is taxable, you have a qualifying activity.
I can confirm though that the restriction on capital allowances only applies to plant and machinery used in a dwelling house.
