Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many people received income tax relief for wear and tear allowance in (a) 2014-15, (b) 2015-16 and (c) 2016-17.

The most recent complete dataset for self-assessment UK property tax returns (SA105) is for 2014/15. That dataset shows that there were 800,000 returns that contained claims for wear and tear allowance.

This allowance can also be claimed by partnerships and individuals who complete short tax returns. However, in those instances claims for wear and tear are grouped and claimed together with other allowable expenses. Therefore it is not possible to identify the number of partnership and short tax returns that contain wear and tear relief claims.