Replacement of Domestic Items Relief: What You Can Claim When the Sofa Goes

When the sofa in a rental gives out, or the washing machine floods the kitchen, replacing it costs real money. Replacement of domestic items relief is how you get that money back against your tax — and it is one of the most commonly under-claimed deductions in a landlord's return.

It is also one of the most commonly mis-claimed. The rules are narrow, and they turn on three words: replacement, domestic, and like-for-like.

What the relief is

Replacement of domestic items relief lets you deduct the cost of replacing a movable item provided for your tenant's use in a residential let. It replaced the old 10% wear and tear allowance in April 2016, and unlike that allowance, you claim what you actually spent rather than a flat percentage.

It applies whether the property is let furnished, part-furnished or unfurnished. An unfurnished flat where you supply the fridge and the washing machine qualifies for those items.

The four conditions

1. It is a replacement. The new item replaces an old one that is no longer available for the tenant to use. Furnishing a property for the first time does not qualify.
2. It is a domestic item. Something provided for the tenant's domestic use in the property.
3. It is movable, not a fixture. Items that are part of the building are handled differently (see below).
4. The let is a residential property business. The relief is not available where rent-a-room relief is being claimed for that income.

What counts, and what does not

The fixtures column is not lost — it is just claimed a different way. Replacing a fixture with a similar one is usually a repair, deductible in the year. Replacing it with something materially better, or installing something that was not there before, is usually an improvement, which is not deductible against rent but may reduce capital gains tax when you sell. The expenses guide covers where that line falls.

How much you can claim

The deduction is built from three parts:

• The cost of a like-for-like replacement — or the actual cost, if lower.
• Plus incidental costs of replacing it: delivery, and disposal of the old item.
• Minus anything you received for the old one: a sale, a scrap value, or a part-exchange allowance.

Example: a like-for-like sofa

Example: an upgrade

A freestanding washing machine breaks down. You replace it with a washer-dryer costing £620. A washing machine equivalent to the old one would have cost £400. Delivery and taking away the old machine cost £40.

Like-for-like means substantially the same function, not the identical model. If the old model is no longer made, the nearest modern equivalent is fine — a modern appliance does not become an upgrade just because it is more energy-efficient than a fifteen-year-old one.

The records that support the claim

The relief is straightforward to claim and easy to lose on enquiry. For each replacement, keep:

• The invoice for the new item, with the property it went into
• A note of what it replaced, and why the old item went
• Delivery and disposal receipts
• Any amount received for the old item
• For upgrades, a note of the like-for-like price you used — a screenshot of an equivalent product is enough

Log it as its own category rather than lumping it in with repairs. At year end, you want to be able to see immediately what was a replacement item, what was a repair, and what was an improvement. The tax return records guide covers the habits that make this painless.

Common mistakes

1. Claiming the initial furnishing. The first sofa in a newly let flat is not a replacement. It may reduce a capital gain later, but not this year's rent.
2. Claiming a boiler under this relief. It is a fixture. Claim it as a repair if like-for-like.
3. Claiming the whole cost of an upgrade. Only the like-for-like amount qualifies.
4. Forgetting the old item's value. Part-exchange allowances count, even when they are presented as a discount.
5. Claiming for a let you are covering with rent-a-room relief. The two do not mix for the same income.

Frequently asked questions

Does it apply to furnished holiday lets?

The special furnished holiday lettings regime was abolished from April 2025, and those properties are now taxed as part of an ordinary property business. Check how the change applies to your circumstances, particularly for items bought under the old capital allowances rules.

Can a limited company claim it?

Yes. The relief applies to residential property businesses whether they pay income tax or corporation tax.

What if the tenant broke the item?

You can still claim the relief for your cost. If you recover money from the tenant or their deposit for the damage, that recovery is income to take into account — it should not be both claimed and recovered.

Is there a limit?

No fixed cap, but the claim is limited to the like-for-like cost. An expensive replacement is fine; an expensive upgrade is only partly deductible.

Does it apply if the property is empty between tenants?

Generally yes, if the property is still part of your letting business and the item is being replaced for the next tenant's use.

Keep replacements visible

This is a relief that disappears into a general "repairs" line and then cannot be evidenced. Recording it properly takes a few seconds per item.

The Rental Property Tracker logs every expense against its property with a category on the line, so replacement items, repairs and improvements are separated from the start rather than reconstructed in January. Up to twenty properties, $27 once.

General information for UK landlords, not tax advice. The treatment of individual items can depend on the facts; check HMRC's current guidance or speak to an accountant for anything unusual. Last reviewed September 2026.