Written answers

Tuesday, 10 December 2019

Department of Finance

Tax Deduction Systems

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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145. To ask the Minister for Finance the position regarding the tax deductibility of expenses incurred by landlords against case V rental income such as replacement of furniture, washing machine, fridge and so on; and if he will make a statement on the matter. [51779/19]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that expenditure on furniture and fittings for rental properties, including “white goods” such as a washing machine or a refrigerator, can be claimed against rental income in the form of capital allowances for “wear and tear”. The allowances can be claimed at the rate of 12.5% of the cost of the item or items per year for a maximum of eight years.


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