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:
- partly furnished
- fully furnished
For more information, take a look at HMRC’s guidance on the replacement of domestic items relief.
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