10% fair wear and tear

[futzi]

New in this forum, foreign...I hope my english will be understood. I am at a loss
how to get the NET rental income to calculate the wear and tear in my self assessment
tax return UK. Internet has not given me a solution (to find net rent deduct charges and services like water, council tax and sewerage rates). But what abt.

pump maintenance
fire alarm + extinguishers
electricity common parts
buildings insurance
cleaning
external repairs
accountant fees and administration costs
entryphone
internal repairs
management fees building

all included in the service charge I pay. Can anybody help ? Thanks a lot and sunny
greeting from Tuscany.

 

[Truemanbrown]

The wear and tear allowance allows you to claim 10% of the net annual rent (rental income less ground rent) each year.

If your rental income includes charges that would normally be borne by a tenant, then these have to be deducted before you calculate your allowance. These charges include council tax and utility bills.