Property rental business and replacement of domestic items relief

MarieNoelle

Hi all,
Long shot but thought I would check with fellow members...
Individual owns a furnished property (not PPR), which he has rented out occasionally in the summer until tax year 2011/12. Property income duly declared on tax return. Property was not let out in the following tax years (not because it wasn't available but they didn't actively look for tenants).
In October 2015 he decided to actively rent it out again so he bought new furniture and also replaced beddings, cutlery, TV etc...
The house was let again from June-August 2016.
Can he claim the relief on replacement of domestic items?
My view is that if there was a continuous rental business and the intention was always to let throughout the period, he could claim a loss for tax year 2015-16 to carry forward to 2016-17.
However in this case I think the expenses are considered an initial cost to (re)start the property business and no relief is available.
Am I on the right track?
Any comments appreciated!

MarieNoelle

Thanks @Mickdundee
It confirms my thoughts :-)

MarieNoelle

Thanks John, you too!