by Asim Abbas
11 November 2026 
Replacement of domestic items relief for landlords
Replacement of domestic items relief for landlords
When you replace furniture, appliances or furnishings in a residential let, you can claim tax relief on the cost, but not when you first furnish the property.
- Claim the cost of replacing domestic items
- Initial furnishing isn’t claimable
- Deduct any sale proceeds of the old item
- Upgrades are limited to a like-for-like cost
Replacement of domestic items relief has applied to furnished and unfurnished residential lets since 2016, and now also to former holiday lets.
This guide explains what qualifies, how to work out the claim and common mistakes.
What counts as a domestic item
- Furniture, such as beds, sofas and wardrobes
- Furnishings, such as curtains, carpets and linen
- Household appliances, such as fridges, washing machines and cookers
- Kitchenware, such as crockery and cutlery
Fixtures that are part of the building, such as boilers, baths and fitted kitchen units, are repairs instead.
Conditions
- The property is a residential let, not a business premises
- The new item replaces an old item that is no longer available for use
- The old item was used in the property
- You haven’t claimed capital allowances on it
- Rent a Room relief isn’t being claimed
Rental income tax calculator
Include replacement costs.
Working out the claim
You deduct the cost of a like-for-like replacement, plus disposal costs, less any amount received for the old item. If you upgrade, you can only claim what an equivalent item would have cost.
Dawn replaces a worn fridge-freezer in her rental flat. A similar model costs £450, but she buys an upgraded model for £700. She sells the old one for £40 and pays £20 for removal. Her claim is £450 + £20 − £40 = £430.
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Get a fixed-fee quoteCall 0161 531 4179Initial furnishing
The cost of furnishing a property for the first time, or adding new items that weren’t there before, isn’t deductible as an expense. When those items are later replaced, the replacement cost is claimable.
Former furnished holiday lets
The FHL regime ended in April 2025, so holiday lets can no longer claim capital allowances on new furniture. Instead, they use replacement of domestic items relief. Existing capital allowance pools can continue to be written down. See our holiday let guide.
Common mistakes
- Claiming the full cost of an upgrade
- Claiming initial furnishing
- Forgetting to deduct sale proceeds
- Treating a new kitchen as a domestic item, when it’s a repair or capital improvement
See HMRC’s rental income guidance, our landlord tax return guide and our landlord tax returns service.
What should I do next?
And for old item sales.
If upgrading.
Boilers aren’t domestic items.
Frequently Asked Questions
Can landlords claim for new furniture?
Only when replacing existing items, not initial furnishing.
What if I upgrade an item?
You can only claim the cost of a like-for-like replacement.
Does it apply to unfurnished lets?
Yes. It applies to all residential lets.
Can holiday lets claim it?
Yes, since the FHL regime ended in April 2025.
Is a new boiler a domestic item?
No. It is a fixture, usually claimed as a repair.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Stephen Reynold
I’m Stephen Reynold, an accountant at Wingate Accountants. I work with sole traders and small companies, turning tax rules into clear, practical next steps.
