Replacement of Domestic Items Relief: Claim Your Furniture & Appliances (2026/27)
Last updated 24 June 2026 · 8 min read · By the LandlordTaxAi Editorial Team
The short answer
When you replace furniture, appliances or kitchenware in a residential let, you can deduct the cost as replacement of domestic items relief — but only the cost of a like-for-like replacement, minus anything you got for the old item. The first time you buy an item isn’t covered. The calculator above works out your allowable claim.
Replace a broken washing machine or a worn-out sofa in your rental, and you can usually claim the cost against your rental profit. But the rules are precise: you can’t claim the very first purchase, you can’t claim an upgrade in full, and you must knock off whatever you got for the old item.
The calculator above applies all three rules to give your real allowable deduction for 2026/27. This guide explains exactly what qualifies, the like-for-like trap, and how the relief sits alongside your other expenses.
For the bigger picture of what you can deduct, see allowable expenses for landlords.
Free calculator · no sign-up
Replacement Items Relief Calculator
Work out your allowable deduction when you replace furniture or appliances in a let — capped at like-for-like, net of proceeds.
Result
- Taxable profit (rent − expenses)
- £11,200
- Income Tax at 20%
- £2,240
- Less mortgage interest credit (20%)
- − £1,000
- Tax due on this property
- £1,240
- Income after tax
- £9,960
Residential lets only. No relief on the first purchase or the upgrade element. 2026/27 estimate.
What replacement of domestic items relief covers
The relief replaced the old ’wear and tear allowance’ and applies to residential lets. It covers the cost of replacing moveable domestic items provided for the tenant’s use.
Qualifying items include free-standing furniture, appliances, and soft furnishings — things that aren’t part of the building itself.
- Movable furniture (sofas, beds, tables, wardrobes)
- White goods and appliances (fridges, washing machines, cookers)
- Furnishings (carpets, curtains, linen)
- Kitchenware (crockery, cutlery)
Fixtures that are part of the building — a fitted kitchen, a boiler, a bathroom suite — aren’t covered here. Replacing those is usually a repair (deductible) or an improvement (capital), which is a different test.
The three rules that limit your claim
This is where landlords over- or under-claim. Three conditions decide your allowable amount, and the calculator above applies each one.
| Rule | Effect on your claim |
|---|---|
| No relief on the first purchase | The initial item you provide isn’t claimable — only its later replacement |
| Like-for-like only | You can claim the cost of an equivalent item; any upgrade is excluded |
| Deduct disposal proceeds | Subtract anything you received for the old item (e.g. part-exchange or sale) |
If you replace a £300 washing machine with a £500 washer-dryer, you can claim the £300 equivalent cost, not the full £500 — the £200 upgrade element is excluded.
How to use the calculator above
When you can’t use the relief
A few situations rule the relief out, so it’s worth checking before you claim.
- Properties where you claim Rent a Room relief on the income
- The initial cost of furnishing a property (capital in nature, but relievable on a later sale via CGT in some cases)
- Items that are fixtures forming part of the building — treat as repairs or improvements instead
Don’t confuse this with repairs. A like-for-like repair to the building (e.g. fixing a boiler) is a normal deductible expense; replacing a free-standing appliance uses this relief. Getting the category wrong can mean a disallowed claim.
Claim every replacement you’re entitled to
LandlordTaxAi spots replacement-item costs in your transactions, applies the like-for-like rule and logs the proceeds — so your claim is right and nothing’s missed.
See how it worksA worked example
Priya replaces a tired £400 sofa in her let with a £700 sofa bed, and sells the old sofa for £50 (2026/27).
| Cost of new item | £700 |
| Equivalent like-for-like sofa | £400 |
| Upgrade element (excluded) | £300 |
| Less proceeds from old sofa | −£50 |
| Allowable replacement relief | £350 |
Priya claims £350, not £700: the relief is capped at the £400 equivalent cost, then reduced by the £50 she got for the old sofa.
Frequently asked questions
Can I claim for furniture in my rental property?
You can claim the cost of replacing furniture and appliances under replacement of domestic items relief — but not the first time you provide them.
What if I upgrade to a better model?
You can only claim the cost of a like-for-like equivalent. Any upgrade element is excluded, though the equivalent cost is still allowable.
Do I have to deduct what I got for the old item?
Yes. Subtract any proceeds from selling or part-exchanging the old item from your claim.
Can I claim the cost of furnishing a property for the first time?
No. The initial purchase is capital and not covered by this relief — only subsequent replacements qualify.
Does this cover a fitted kitchen or boiler?
No — those are fixtures. Replacing them is usually a repair (deductible) or an improvement (capital), assessed under different rules.
Can I use the relief with Rent a Room?
No. If you claim Rent a Room relief on the income, you can’t also claim replacement of domestic items relief for that property.
Written and reviewed by the LandlordTaxAi Editorial Team. Our guides are reviewed against current HMRC guidance and updated when the rules change. Operated by LandlordTaxAi, United Kingdom. Follow us on LinkedIn.
Last reviewed: 24 June 2026 · Researched against primary UK sources for the 2026/27 tax year: https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income; https://www.litrg.org.uk/savings-property/property-income/working-out-property-income. This article is informational only and does not constitute tax advice. Check the latest details on GOV.UK or with a qualified accountant.