Replacement of domestic items relief explained

Figures checked 15 October 2026 against GOV.UK and HMRC guidance.

What is replacement of domestic items relief?

It is a deduction from rental income for the cost of renewing moveable items in a let dwelling. It has applied to spending from 6 April 2016 (1 April 2016 for companies), when it replaced the old 10% wear and tear allowance. HMRC manual PIM3210

The relief exists because buying furniture is capital spending, which normally cannot be set against rent. The law makes an exception for replacements only, so the tax follows the real cost of keeping a let home equipped rather than a flat percentage of rent.

It is not limited to furnished lets. A landlord who provides only a cooker and carpets in an otherwise unfurnished flat can claim when those are replaced. HMRC guidance

Which items qualify for replacement of domestic items relief?

HMRC describes domestic items as things for domestic use. The question that sorts most cases is simple: would the item normally leave with the occupant, or is it built into the home?

Source: HMRC Property Income Manual, PIM3210. HMRC's list is illustrative, not complete.

Fixtures are not left without relief. Renewing a worn bath or a broken boiler with a similar one is normally a deductible repair, tested in the way our repair or improvement guide explains.

What are the four tests for the relief?

1. You let a dwelling. Your property business must include letting a house or flat. Offices and shops are outside the relief.
2. It is a true replacement. The new item takes the place of an old one you provided, and is for the tenant's use.
3. The old item has gone. It must no longer be available to the tenant. A second fridge added alongside the first is not a replacement.
4. No capital allowances. If capital allowances are claimed on the new item, this relief is not available on it.

How much replacement of domestic items relief can you claim?

Start with the price of the new item, but only up to the price of a like-for-like equivalent of the old one. Add incidental costs such as delivery, installation and taking the old item away.

Then take off anything you received for the old item, in cash or as a trade-in.

A reasonable modern equivalent is not an upgrade. A fridge with a better energy rating, or a new budget machine replacing a five-year-old budget machine, qualifies in full.

A real upgrade is capped. HMRC treats an item as an improvement if its function changes or its quality or material is better, such as a sofa bed replacing a plain sofa. You claim only what the plain version would have cost. HMRC guidance

If you part-exchange, the deduction is the cash you actually paid after the trade-in value. HMRC manual PIM3210

Who can and cannot claim the relief?

• Individuals and partnerships letting homes in the UK or overseas can claim it against property income.
• Companies get the same relief for Corporation Tax. Our limited company property accountants include it in company accounts.
• HMO landlords can claim for items in each room and in shared kitchens, where furniture wears out faster. See our HMO accounting service.
• Former holiday lets can use it for spending from 6 April 2025 (1 April 2025 for companies). Any existing capital allowances pool carries on being written down. GOV.UK policy paper
• Rent-a-room lets cannot use it if you claim rent-a-room relief on that home. HMRC manual PIM3210
• Property allowance users cannot either. Claiming the £1,000 allowance replaces all your actual costs, this relief included. GOV.UK

What records support a claim?

An invoice for the new item is rarely enough on its own. Keep a short note of what was replaced, the date, which property it was in and what happened to the old item.

When you upgrade, save a screenshot or quote for a like-for-like model at the time you buy. It is the evidence for the capped figure, and it is hard to recreate years later.

A list of items in each property, updated when you replace one, also makes it easy to show that a purchase was a replacement and not first furnishing. Our rental property bookkeeping keeps this for you.

What mistakes do landlords make with this relief?

• Claiming the first fit-out. Furnishing a flat you have just bought is capital, even when the items are cheap. Only later replacements qualify.
• Claiming the full cost of an upgrade. Only the like-for-like price counts.
• Forgetting the extras. Delivery, fitting and removal of the old item are part of the claim, and are easy to leave out.
• Ignoring the trade-in or sale. Anything you received for the old item reduces the claim.
• Putting a new kitchen through this relief. Fitted units are fixtures, so the repair rules decide the answer.
• Choosing the property allowance by default. In a year with large replacements, actual costs may be worth more. Check before you file your landlord tax return.

The bottom line

Replacement of domestic items relief turns the cost of renewing furniture, appliances and furnishings into a deduction from rent, but only for genuine replacements of moveable items.

Claim the like-for-like price plus delivery and disposal, take off what you got for the old item, and keep a note that shows why the figure is right.

Fixtures and first purchases follow other rules, set out in our guide to landlord allowable expenses. For the wider picture, see how to reduce tax on rental income legally.

Please note: this guide is general information on UK tax rules at the review date shown. It is not advice for your situation. Rules change and the right answer depends on your circumstances, so check the sources or speak to us before acting.