Replacement of Domestic Items Relief — Furniture and Appliances
Replacing what you provide is deductible; first purchases are not; upgrades are capped at like-for-like. The four conditions and a worked example.
The short answer
Replacing, yes — buying for the first time, no. Since April 2016 landlords deduct the cost of replacing furniture, furnishings, appliances and kitchenware provided for tenants, under replacement of domestic items relief. The initial purchase of an item is not deductible, and an upgrade is capped at the cost of a like-for-like replacement.
This relief replaced the old 10% wear-and-tear allowance. It applies to furnished, part-furnished and unfurnished lets alike — the test is whether you are replacing something you previously provided.
The four conditions
- The item is provided for the tenants’ use in the let dwelling.
- It replaces an old item you provided, which is no longer available to the tenants.
- The new item is substantially the same (an improvement is capped at like-for-like cost).
- No capital allowances are claimed on it (they are not available for dwellings anyway).
What is a domestic item
| Item | Treatment |
|---|---|
| Beds, sofas, tables, wardrobes, curtains, carpets, linen | Furniture and furnishings — relief applies |
| Fridges, freezers, washing machines, cookers, TVs (free-standing) | Appliances — relief applies |
| Crockery, cutlery, kettles, microwaves | Kitchenware — relief applies |
| Fitted kitchen units, integrated appliances, bathroom suites, boilers | Part of the building — repair rules instead |
| First furnishing of a newly let property | Not deductible — capital |
| Sofa replaced with a sofa-bed (upgrade) | Deduct the cost of an equivalent sofa only |
| Disposal costs of the old item | Add to the claim; sale proceeds reduce it |
Worked example
A washing machine (£420), two mattresses (£380) and carpets in one bedroom (£650) are replaced in 2026/27, and £30 is paid to dispose of the old machine: £1,480 deductible.
| Deducting £1,480 in 2026/27 | Effect |
|---|---|
| Basic-rate landlord (20%) | £296 less tax |
| Higher-rate landlord (40%) | £592 less tax |
| Additional-rate (45%) | £666 less tax |
| From April 2027 (property rates 22/42/47%) | slightly more — the deduction is worth more as rates rise |
Rent-a-room and the property allowance
The relief is not available if you use the £7,500 rent-a-room scheme or claim the £1,000 property allowance instead of actual expenses — both replace expense claims entirely.
What to keep
The invoice describing the work, proof of payment, and — for anything near the repair/improvement line — a sentence in your records saying what was there before. HMRC enquiries into landlord expenses turn on that single fact. Digital copies satisfy MTD’s record-keeping rules.
Where it goes under Making Tax Digital
If you are inside MTD for Income Tax (mandated from April 2026 above £50,000 gross), the cost belongs in your quarterly update under the matching expense category, in the quarter you paid it (cash basis is the default for landlords). Get the category right now — the final declaration only tidies totals, it does not re-classify. Check whether MTD applies to you.
ITTOIA 2005 s.311A (replacement of domestic items relief, from 6 April 2016) · HMRC PIM3210 · gov.uk “Work out your rental income” · rates from our verified 2026/27 dataset. Checked 31 Aug 2026.
Quick answers
Only when it replaces furniture you previously provided to tenants. The first purchase for a property is capital and not deductible.
Yes if it replaces one you provided before — under replacement of domestic items relief, up to the like-for-like cost, plus disposal costs, less anything you sold the old one for.
Yes. The relief is not limited to furnished lets — any domestic item you provide and later replace qualifies.
Box 36 — cost of replacing domestic items.