Quick answer
Landlords can deduct costs incurred wholly and exclusively for letting, including letting agent fees, repairs and maintenance, insurance, utilities you pay, accountancy fees and ground rent. Capital improvements and mortgage capital repayments are not allowable.
Updated October 2026 · Figures based on 2025/26 rates
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Typical allowable expenses
Letting and management fees, buildings and landlord insurance, repairs to restore a property, safety certificates, council tax and utilities paid by you, advertising for tenants and professional fees.
Repairs versus improvements
Fixing a broken boiler is a repair. Replacing a kitchen with a better one or adding an extension is an improvement, which is not deductible against income but may reduce capital gains later.
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Finance costs
Mortgage interest is not deducted as an expense. Instead you receive a tax reduction equal to 20% of the interest, under the Section 24 rules.
Property allowance alternative
You can claim the £1,000 allowance instead of actual costs, which suits landlords with very low expenses.
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Frequently asked questions
Can I claim travel to my rental property?
Yes, reasonable travel costs for property management can be claimed, but not commuting-type journeys unrelated to the let.
Can I claim the cost of furnishing?
Furniture replacement can be claimed via the replacement of domestic items relief where available.
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