Deductions made from tenants deposit?

[Minno313131]

If an amount is deducted from a tenant's deposit for damage/breakages etc.. does this have to be declared for tax?

For example as landlord we received £60 from one tenants deposit for damage to a carpet.
Another broke part of the fridge and we accepted £40 from them for this.

I'm unsure what I need to do regarding these?

[jeffrey]

If it's merely reimbursement of L's costs, there's no profit element- so nothing to tax.

[Telometer]

It sounds like pure profit to me - as presumably you didn't then spend £60 on the carpet?