Tax Allowances: Landlords

Miss McIntosh
To ask the Chancellor of the Exchequer what estimate he has made of the number of landlords who have claimed wear and tear allowance against their income from property letting in each year since 2005.

Mr. Timms
The number of landlords claiming wear and tear allowance, as recorded on the self-assessment return, was 520,000 in 2005-06, 530,000 in 2006-07 and 535,000 in 2007-08, the latest year available.