Skip to main content What is the replacement of domestic items relief?
Definition of the replacement of domestic items relief
‘Replacement of domestic items’ relief is a type of tax relief. Under certain circumstances, it allows individuals who earn income from letting residential property to claim a tax deduction for the cost of replacing domestic items within the property.
These items include:
- movable furniture (e.g. beds and free-standing wardrobes)
- furnishings (e.g. curtains, linens, carpets)
- household appliances (e.g. televisions, fridges, freezers)
- kitchenware (e.g. crockery, cutlery)
The replacement of domestic items relief is available for qualifying residential properties that are either:
- unfurnished
- partly furnished
- fully furnished
The relief is not available for furnished holiday lets or for property owners who use the Rent a Room Scheme.
For more information, take a look at HMRC’s guidance on the replacement of domestic items relief.
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Disclaimer:The content included in this glossary is based on our understanding of tax law at the time of publication. It may be subject to change and may not be applicable to your circumstances, so should not be relied upon. You are responsible for complying with tax law and should seek independent advice if you require further information about the content included in this glossary. If you don't have an accountant, take a look at our directory to find a FreeAgent Practice Partner based in your local area.