It will count as damage & not fair wear & tear hence it would be chargeable, probably £70 per wheel or so for a few wheel scuffs leading upto wheel replacement at MRRP if it deteriorates more so possibly £300 or more.
To minimise this, try and keep your wheels in the same location on the car this does help limit damage to front wheels only, unfortunately tyre fitters don't care what order they refit when doing one or more wheels & that's why so many are returned with 4 scuffed wheels. Also before tyre changes highlight the wheel condition to the fitter, they usually take a lot more care!
Your lease company will rarely fix these defects prior to resale (auction) but still charge you for repairs, so you maybe better off doing a good tidy up prior to return but make sure the repairs are to manufacturer standard, keep receipts to prove any repair work in case of a dispute on return.
Fair wear & tear is explained here:
http://www.bvrla.co.uk/advice/guidance/returning-your-leased-vehicleHope this helps.