What expenses can a UK landlord claim against rental income in 2026?

Full answer

UK residential landlords can deduct the following revenue expenses from rental income for 2026/27: **Allowable revenue expenses** - **Letting agent fees**: management fees, finder's fees, tenant-check fees — all deductible - **Buildings and contents insurance**: 100% if solely for the rental property - **Maintenance and repairs**: fixing a broken boiler, repairing a roof, redecorating like-for-like, replacing a broken fence — all repairs that restore the property to its previous condition - **Council tax and utility bills**: if paid by the landlord (e.g. on an HMO or between tenancies) - **Accountancy and legal fees**: preparing rental accounts; legal fees for tenancy agreements under 1 year, or renewing a lease for under 50 years - **Ground rent and service charges**: on leasehold properties - **Advertising costs**: listing fees, photography - **Landlord licensing fees**: HMO licences and selective licensing fees **NOT deductible as revenue expenses** - Mortgage capital repayments (only the interest qualifies, as a 20% credit under Section 24) - Capital improvements: adding an extension, converting a loft, replacing a kitchen with a significantly better one — these are capital expenditure (deductible against CGT on disposal instead) - Own labour: you cannot pay yourself for time spent managing the property - Personal expenses: mixed-use costs must be apportioned fairly **Replacement of domestic items relief** From April 2016, landlords can claim the cost of replacing domestic items (sofas, fridges, carpets, curtains) like-for-like on a like-for-like basis. The original purchase of the item is not deductible — only replacements. **Allowable if property is furnished** Furniture replacement relief (see above) applies. The old 10% wear-and-tear allowance was abolished in April 2016.