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Replacement of domestic items relief lets landlords deduct the cost of replacing furniture, furnishings, appliances and kitchenware in a let home. It has applied since 6 April 2016 and covers replacements only, not the first purchase.
The relief is in section 311A of the Income Tax (Trading and Other Income) Act 2005. Without it, a new fridge or sofa for a rental would be capital spending, which cannot be set against rent. The rules below come from GOV.UK, HMRC's Property Income Manual and the legislation, checked on 16 October 2026.
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The four conditions
HMRC's manual sets out four conditions, all of which must be met:
- You run a property business that includes letting a dwelling house.
- An old domestic item provided in that home is replaced by buying a new one. The new item is for the tenant's use only, and the old one is no longer available to them.
- The cost would be blocked as capital spending, but is not blocked by the wholly and exclusively rule. In other words, it is a genuine letting cost that would otherwise not be deductible.
- No capital allowances are claimed on the new item.
The home can be furnished, part furnished or unfurnished. What matters is that you are replacing something you provided.
What counts as a domestic item
| Item | Treatment |
|---|---|
| Movable furniture: beds, sofas, tables, free-standing wardrobes | Domestic item, relief available |
| Furnishings: curtains, carpets, rugs, floor coverings, linen | Domestic item, relief available |
| Appliances: fridges, freezers, washing machines, televisions | Domestic item, relief available |
| Kitchenware: crockery, cutlery, utensils | Domestic item, relief available |
| Fixtures: boilers, radiators, baths, washbasins, toilets, built-in wardrobes | Not a domestic item. Like-for-like replacement is normally a repair |
| First purchase for a new let | No relief. Capital spending, not deductible from rent |
Like for like, and upgrades
If the new item is the same or substantially the same as the old one, you deduct its full cost. A reasonable modern equivalent counts as the same: GOV.UK's example is a fridge with a better energy rating. A brand-new budget washing machine replacing a five-year-old one of similar price is not an improvement either.
If the new item is an upgrade, you can deduct only what a like-for-like replacement would have cost. GOV.UK gives these as upgrades: a sofa replaced by a sofa bed, or synthetic carpet replaced by wool.
Costs and proceeds
Add any incidental costs of getting rid of the old item or buying the new one, such as delivery, installation and disposal. Then take off anything you received for the old item. In a part-exchange, you deduct only the cash you paid on top of the trade-in value.
Worked examples
| Example | Cost of new item | Add | Less | Deduction |
|---|---|---|---|---|
| Washing machine, like for like, old one scrapped | £350 | £40 delivery and fitting, £15 disposal | £0 | £405 |
| Sofa, like for like, old one sold | £600 | £0 | £100 sale | £500 |
| Fridge, part-exchange | £800 | £0 | £300 trade-in | £500 |
| Synthetic carpet replaced with wool: wool £1,800, synthetic would have been £1,100 | £1,100 (capped) | £150 fitting | £0 | £1,250 |
The first three examples follow the method on GOV.UK and in HMRC's manual. In the carpet example, the £700 difference for the wool upgrade gets no relief. GOV.UK's own worked example is a bed upgrade capped at £150, plus £20 delivery, less £30 from selling the old bed, giving £140.
What this means for you
Keep the receipt for every replacement, a note of what it replaced, and what you got for the old item. Those three facts are what the deduction is built from. On the 2025-26 UK property pages (SA105) the relief has its own box, 36, "Costs of replacing domestic items", separate from repairs.
A few points catch landlords out:
- Furnishing a new let is not covered, however much it cost.
- A new kitchen or bathroom suite is not a domestic item. Whether it is a repair or an improvement depends on the work.
- No relief is due for a home where you claim Rent a Room relief on the receipts.
- Since 2025-26 the old exclusion for furnished holiday lets has gone from the law, because that regime was abolished from 6 April 2025.
- If you claim the £1,000 property allowance instead of expenses, you cannot also deduct replacements.
Steps to claim the relief
- Check the old item was provided by you for the tenant and is a domestic item, not a fixture.
- Confirm the new item replaces it and the old one has gone from the property.
- Decide whether the new item is like for like. If it is an upgrade, find the price of an equivalent item and use that.
- Add delivery, fitting and disposal costs, and take off anything received for the old item.
- Record the figure as a replacement of domestic items in your rental records for the tax year.
- Enter the total in the costs of replacing domestic items box when you file. It sits apart from the boxes for your other landlord expenses.
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Questions people ask
Can I claim for furnishing a buy-to-let for the first time?
No. The relief covers replacing an item that was already provided, not the initial purchase. GOV.UK treats buying furnishings and equipment for a property as capital expenditure, which cannot be set against rent.
Does the relief work for unfurnished lets?
Yes. GOV.UK says it can be claimed for unfurnished, part furnished and fully furnished dwelling houses, for example when you replace the carpets or a cooker you supply.
Is a new boiler a domestic item?
No. Boilers, radiators, baths, washbasins, toilets and fitted furniture are fixtures, which the relief excludes. Replacing a fixture like for like is normally claimed as a repair instead.
What if I sell the old item?
Take what you got for it off the cost of the new one. HMRC's example is a £600 sofa bought after selling the old one for £100, which gives a deduction of £500.
Can I claim it on a room I let under Rent a Room?
No. The law excludes the relief for a home where you have Rent a Room receipts and the scheme's exemption or alternative method applies to them.
Sources
- Work out your rental income when you let property (GOV.UK)
- Examples of how to work out Income Tax when you rent out a property (GOV.UK)
- Property Income Manual PIM3210: replacement of domestic items relief (GOV.UK)
- Property Income Manual PIM3205: furnished lettings overview (GOV.UK)
- Income Tax (Trading and Other Income) Act 2005, section 311A (legislation.gov.uk)
- SA105 2026: UK property (GOV.UK)
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
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