Stamp duty on fixtures and fittings: what can be left out?
Fixtures and fittings and stamp duty
A fair, genuine price for moveable items can be separate from the property price. HMRC’s guidance says the evidence and realistic second-hand value matter.
- Fixed items usually form part of the property.
- Loose items may be separate chattels.
- A contract label alone is not enough.
Scroll down for the full analysis.
Read the original guidance here:
Stamp duty on fixtures and fittings: what can be left out?
Although genuine moveable-item prices attract no stamp duty, you cannot reduce the bill merely by describing part of the house price as “fixtures and fittings” without evidence that fairly reflects the items’ actual value. The split must be fair, realistic and backed by evidence.
What this rule is about
When you buy a home, the agreed price may cover more than the building and land. It may also cover carpets, curtains, appliances or furniture left behind.
A separately stated amount for a true chattel, meaning a moveable item, may fall outside the amount paid for the land purchase when the allocation is just and reasonable. The key question is whether the seller could take the item away.
Names do not decide it. The facts do.
What the official source says
HMRC’s manual says that the price must be split on a just and reasonable basis where it covers both land and non-land items. That reflects the legislation.
Attachment normally makes it land, HMRC says. The degree of attachment matters. HMRC says that the reason for attachment, particularly whether it serves the building rather than the item, is often more important than the degree of attachment. Purpose matters.
- Fitted kitchen units, cupboards and sinks will not normally count as moveable items.
- Built-in bathroom fittings will not normally count as moveable items.
- Central heating and intruder alarm systems will not normally count as moveable items.
- Carpets, whether fitted or loose, will normally count as moveable items.
- Curtains, blinds and light shades will normally count as moveable items.
- Free-standing furniture will normally count as moveable items.
- White goods will normally count as moveable items unless they are fully integrated.
HMRC also says that electric and gas fires may be moveable where they can be disconnected without damaging the property, although agreement between buyer and seller cannot alone turn a fixed item into a moveable one. The facts decide.
Soil-grown plants, shrubs and trees are land. That is HMRC’s view outside. Potted plants, felled timber and normal annual arable crops are different.
What this means in practice
A genuine, separately agreed price for chattels can reduce the part of your payment on which stamp duty is worked out. The value must reflect what those used items were worth at the time of the transaction.
That will often be far below their original shop price. A five-year-old washing machine is not worth what the seller paid for it new.
- Keep a clear item-by-item list rather than one large round figure.
- Record the age, quality and condition of each item.
- Make sure the contract identifies the items and their agreed values.
- Keep emails or notes showing that the items were separately discussed.
- Do not claim a deduction just because belongings remained in the house.
- Do not use replacement cost as though it were resale value.
HMRC’s manual says it may open an enquiry into a price split. It may ask whether the listed items really are chattels and whether the values are realistic.
If HMRC challenges a value, its manual says it should involve the Valuation Office Agency. If HMRC challenges a value, it would expect an itemised schedule that records each item, its condition details and its open market value at the effective date, which is usually completion. That evidence matters.
How to analyse it
Begin with the item itself, rather than the tax saving you hope to achieve, and then assess the supporting evidence in a sensible order. Work methodically.
- List every item said to be included separately from the home.
- Ask whether it is physically attached to the building or land.
- Ask why it was attached and whether it serves the building itself.
- Consider whether removing it would cause damage.
- Decide whether it is more like a moveable possession or part of the property.
- Work out its realistic second-hand market value on the effective date.
- Check that the contract and the negotiation records support that value.
- Apply a fair split to the total price, even if the contract uses separate figures.
The legislation looks at the substance of one bargain. So separate paperwork will not fix an unrealistic allocation.
This is where people go wrong: an inventory proves that items were present. By itself, it does not prove that you paid the stated amount for them.
Example
Amira agrees to buy a house for £300,000. The seller will leave curtains, carpets, a free-standing fridge and a dining table. They separately agree £1,800 for those items, with a list showing their age and condition.
If £1,800 is their genuine open market value and the negotiation records support it, the price can be split: £298,200 for the property and £1,800 for the moveable items. No stamp duty calculation is shown here, because the applicable rates depend on the transaction.
Now change one fact. If the £1,800 includes fitted kitchen cupboards and an integrated dishwasher, HMRC may view that part as payment for the property instead. The label on the list would not settle the issue.
Why this can be difficult in practice
Some things sit near the line. An appliance may look separate, yet be built into fitted units. A heavy machine, even when bolted down, may still be removable without harming the building if its attachment serves stability rather than permanent integration. That distinction matters.
Commercial property can be harder still. HMRC says it generally uses the same approach for plant, machinery and equipment.
Tenant’s fixtures need care. HMRC’s manual says they are fixtures in England and Northern Ireland even where a tenant has a right to remove them. That right is itself an interest in land for SDLT purposes.
- A fitted item is not automatically part of the land; attachment remains a key starting point.
- An expensive item is not automatically worth its original purchase price.
- A detailed contract helps, but it cannot make an unfair split fair.
- Items left at the property are not automatically items bought separately.
- Removal without damage may point towards a moveable item, but it is not the only question.
HMRC does not provide a complete approved list. That is deliberate: the result can change with the item, the building and the surrounding facts.
Key takeaways
- Only a genuine, fairly valued amount for moveable items can be left out.
- Keep evidence that the items were separately negotiated and realistically priced.
- Attachment, purpose and the risk of damage on removal are central questions.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Legislation
- FA 2003 Schedule 4 para 1 — what counts as the amount paid for land
- FA 2003 Schedule 4 para 4 — fairly splitting a price between land and other assets
- FA 2003 section 43 — what counts as a land transaction
- FA 2003 section 48 — interests and rights in land covered by SDLT
- FA 2003 section 119 — the effective date of a land transaction
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- There is no complete official list of items that are always chattels. HMRC says each case turns on its own facts.
- Whether a particular item is attached to the building, and why, can be open to judgement.
- The supplied legislation is current only to 17 November 2025. A transaction after that date needs a current-law check.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- The sale contract and any separate list of items.
- Records showing that the items were separately negotiated.
- An itemised schedule describing each item and its condition.
- Support for each item’s open market value at the effective date.
- Photographs or inventory records showing whether an item was fixed in place.
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION Stamp duty on fixtures and fittings: what can be left out? [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] THE LAW THIS TURNS ON - FA 2003 Schedule 4 para 1 - what counts as the amount paid for land https://www.legislation.gov.uk/ukpga/2003/14/schedule/4/paragraph/1/2025-11-17 - FA 2003 Schedule 4 para 4 - fairly splitting a price between land and other assets https://www.legislation.gov.uk/ukpga/2003/14/schedule/4/paragraph/4/2025-11-17 - FA 2003 section 43 - what counts as a land transaction https://www.legislation.gov.uk/ukpga/2003/14/section/43/2025-11-17 - FA 2003 section 48 - interests and rights in land covered by SDLT https://www.legislation.gov.uk/ukpga/2003/14/section/48/2025-11-17 - FA 2003 section 119 - the effective date of a land transaction https://www.legislation.gov.uk/ukpga/2003/14/section/119/2025-11-17 Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm04010 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from HMRC is its view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - There is no complete official list of items that are always chattels. HMRC says each case turns on its own facts. - Whether a particular item is attached to the building, and why, can be open to judgement. - The supplied legislation is current only to 17 November 2025. A transaction after that date needs a current-law check. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 31 August 2026
Useful article? You may find it helpful to read the original guidance here: Stamp duty on fixtures and fittings: what can be left out?
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