Replacement of Domestic Items Relief: What Landlords Can Claim (2026/27)
Last updated 23 June 2026 · 8 min read · By the LandlordTaxAi Editorial Team
The short answer
When you replace a movable domestic item — a sofa, bed, carpet, fridge or washing machine — in a let residential property, you can deduct the cost of an equivalent replacement from your rental profit. You cannot claim the first time you furnish a property, and you cannot claim for the upgrade element if you buy something better. Deduct anything you get for the old item.
This relief is widely misunderstood, partly because it replaced the old wear-and-tear allowance and partly because the rules about what counts are fiddly. Get it right and it quietly reduces your tax bill every time something wears out; get it wrong and you either miss a deduction or claim one HMRC will disallow. Here is exactly how it works, with a worked example. It sits alongside your other deductions — see the full list of allowable expenses.
What qualifies — and what does not
Qualifies (movable items)
- Sofas, beds, wardrobes, tables, chairs
- Carpets, curtains, blinds, rugs
- Fridges, freezers, washing machines, ovens (free-standing)
- Crockery, cutlery, kitchenware
- Televisions and free-standing white goods
Does not qualify (fixtures)
- Fitted kitchens and fitted wardrobes
- Boilers and central heating systems
- Baths, toilets, basins, fitted bathrooms
- The first-ever furnishing of a property
- Furnished holiday lets and rent-a-room property
The dividing line is movable vs fixed. A free-standing cooker is a domestic item; an integrated oven built into a fitted kitchen is a fixture, and replacing it is treated as a repair instead.
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Estimate the tax on your rental income for 2026/27
Result
- Taxable profit (rent − expenses)
- £11,200
- Income Tax at 40%
- £4,480
- Less mortgage interest credit (20%)
- − £1,000
- Tax due on this property
- £3,480
- Income after tax
- £7,720
Estimate based on verified 2026/27 UK rates. Informational only — not personal tax advice.
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See how it worksThe like-for-like rule, with a worked example
You claim the cost of an equivalent replacement — not an upgrade. Say your old freestanding washing machine dies. Here is how the relief is worked out in three scenarios:
| Scenario | What you can claim |
|---|---|
| Replace with a similar £300 machine | £300 (full cost) |
| Upgrade to a £500 premium machine | £300 (equivalent cost only) |
| Replace, and get £40 part-exchange for the old one | £300 − £40 = £260 |
The principle is simple: HMRC will fund a fair replacement of what you had, minus anything you recovered for the old item — but it will not subsidise an improvement. A genuine modern equivalent (for example, the only fridge now sold is slightly more efficient) is fine; deliberately trading up is the part that gets excluded.
Keep the evidence
Because the relief is spending-based, you need receipts. Keep the invoice for each replacement, a note of what was replaced, and any part-exchange or sale proceeds for the old item. If you ever upgrade, keep a record of what an equivalent basic item would have cost so you can justify the figure you claimed. Good record-keeping also keeps you compliant under Making Tax Digital for Income Tax.
Frequently asked questions
What is replacement of domestic items relief?
It is a tax deduction that lets landlords claim the cost of replacing movable domestic items in a let residential property — things like sofas, beds, carpets, curtains, white goods and crockery. It replaced the old 10% wear-and-tear allowance, which was abolished in April 2016. Unlike the old allowance, this relief is based on what you actually spend, and it is available whether the property is furnished, part-furnished or unfurnished.
What is the difference from the wear-and-tear allowance?
The wear-and-tear allowance gave a flat 10% of net rent as a deduction, but only for fully furnished lets, regardless of whether you spent anything. It was abolished from April 2016. Replacement of domestic items relief is the replacement: it is based on actual replacement spending, and it applies to all residential lets — not just fully furnished ones. So you no longer get a deduction for doing nothing, but you do get one every time you genuinely replace a worn-out item.
Can I claim for the first time I furnish a property?
No. The relief is only for replacing an existing item, not for the initial purchase. If you buy a sofa, a fridge and a bed to furnish a property for the first time, none of that initial cost qualifies. Only when you later replace those items with new ones can you claim. This is the single most common mistake landlords make.
What is the like-for-like rule?
You can claim the cost of an equivalent replacement, not an upgrade. If you replace a basic washing machine with a similar basic one, you claim the full cost. If you replace it with a top-of-the-range model, you can only claim what an equivalent basic machine would have cost — the improvement element is excluded. You also deduct anything you receive for the old item, for example a part-exchange or scrap value.
What items do not qualify?
Fixtures that are part of the building do not qualify for this relief — for example a fitted kitchen, a boiler, a bathroom suite or fixed units. Replacing those is usually a repair (deductible against rental income) or a capital improvement (added to your CGT cost), not replacement of domestic items relief. The relief also does not apply to furnished holiday lets or to property let under the rent-a-room scheme.
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: 23 June 2026 · Based on HMRC guidance on replacement of domestic items relief (PIM3210 onwards) and the taxation of rental income. Figures are for the 2026/27 tax year. This article is informational only and does not constitute tax advice. Always check the latest details on GOV.UK or with a qualified accountant.