Why it matters
What Replacement of Domestic Items Relief means for a landlord
This relief is where landlords recover the real cost of keeping a property furnished and functional, but it has two traps. First, the initial provision of an item when you first furnish a property is not deductible, only the later replacement is. Second, if you upgrade (a basic washing machine replaced by a top-of-the-range one), only the cost of an equivalent like-for-like replacement qualifies. Keep the old-item and new-item invoices so the deductible amount is evidenced.
Worked example
How it plays out
Hana replaces a worn sofa in her furnished flat with a similar one for £700 and sells the old one for £40. She can deduct £660. The original sofa, bought when she first furnished the flat, was not deductible.
Common mistakes
Where landlords go wrong
- 01Claiming for the first furniture you buy.
- 02Claiming the full cost of an upgrade.
- 03Forgetting to take off money received for the old item.
What to do
A short checklist
- Keep invoices for old and new items.
- Note what was replaced and why.
- Deduct any sale proceeds.
Sources
Checked against these sources on 16 September 2026. A guide to the rules in England, not legal advice: for a dispute or a possession claim, speak to a solicitor.
