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  • Tax

    Tax category of items like wall shelves?

    What category are wall fixed shelves in HMO accommodation? would they come under something other than wear and tear as they're not removable?

    Also if they are initial - not replacements are they still tax deductible?

     Thanks

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    I am not an expert, but if they are new shelves and not replacements, it sounds like an improvement to me and therefore not allowable.

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