Fitted carpets and wear & tear allowance


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I replaced a worn out fitted carpet in a furnished let property recently.

I am confused as to the fitted carpet falls in the 10% wear and tear allowance.

The HMRC guidelines seem to be a little vague. On the one hand:

"The 10% deduction is given to cover the sort of plant and machinery assets that a tenant or owner-occupier would normally provide in unfurnished accommodation"

"Fixtures integral to the building are those that are not normally removed by either tenant or owner if the property is vacated or sold."

I would certainly not call a fitted carpet something that the tenant would provide, and it is integral to the building.

However:

"The 10% deduction is given to cover the sort of plant and machinery assets that a tenant or owner-occupier would normally provide in unfurnished accommodation. These are things like:

movable furniture or furnishings, such as beds or suites,
televisions,
fridges and freezers,
carpets and floor-coverings,
curtains,
linen,
crockery or cutlery,
plant and machinery chattels of a type which, in unfurnished accommodation, a tenant would normally provide for himself (for example, cookers, washing machines, dishwashers)."

Are they drawing a distinction between fitted carpets and loose carpets perhaps?

I am confused.

Thanks!

Andrew
 
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