Silly question - hiring appliances/TVs: tax status?

[GJMSurrey]

There are quite a few companies that rent appliances (washing machines etc) and electronics (e.g. TVs).

If these were rented for use within an HMO, alngside the service package rental providers offer, are these tax deduatable i.e. I am hiring these to offer the services to tenants?

I'm sure I they are not tax deductable but thought to check

[Telometer]

Of course they are tax deductible.

It is expenditure wholly and exclusively for the purposes of your rental business.

From a tax perspective, leasing is more efficient than purchase, as you get a tax deduction for the entirety of your spend in the year in which it is incurred.