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.

Managing tax as an unincorporated landlord

If you’re an unincorporated landlord and you’re wondering how to manage your tax obligations, then FreeAgent can help. We’ve built a new version of our award-winning accounting software that’s designed specifically for unincorporated landlords. FreeAgent for Landlords will help unincorporated landlords manage their property finances and submit Self Assessment to HMRC. Find out more.

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.

Bookkeeping and tax tips

If you check this box, we’ll send you business tips tailored for landlords. If you’d like more general small business tips, leave it unchecked.

We are committed to keeping your information safe. Read our Privacy Policy to find out more.

Are you an accountant or bookkeeper?

Find out more about FreeAgent for your practice.