The short answer
Replacing carpets in a residential let qualifies for replacement of domestic items relief. Claim it in box 36. The first carpets you buy for a property don't qualify.
It qualifies for replacement of domestic items relief, which covers the cost of replacing (not first buying) items you provide in a residential let.
What you can and can't claim
| You can claim | You can't claim |
|---|---|
| Replacing worn or damaged carpets, curtains and blinds | Carpeting a property for the first time |
| Disposal costs of the old items, minus anything you get for selling them | The extra cost of a much better carpet than the old one |
Worked example
Carpets in a two-bedroom flat are replaced for £1,800. The old ones are taken away for £60, so claim £1,860 in box 36.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £360 | £432 |
| Higher rate | £720 | £792 |
| Additional rate | £810 | £882 |
Savings assume the whole amount is taxed at your top rate. Use the landlord tax calculator for your exact figure.
Where it goes on your tax return
On the UK property pages (SA105), enter it in box 36 (costs of replacing domestic items). Online, it's the matching question in the property section. Our SA105 helper sorts all your costs into the right boxes.
Repair or improvement: how HMRC decides
A repair restores something to its previous condition, even if modern materials make it a bit better. An improvement adds something new or makes it significantly better, and is capital. Timing also matters from 2027: a cost paid before 6 April 2027 saves tax at 20%/40%/45%, after that at 24%/44%/49%. See all landlord expenses A to Z.
Frequently asked questions
Can landlords claim for carpets?
Yes, when replacing existing carpets in a residential let. Claim in box 36.
What about laminate or wooden floors?
Fixed flooring is part of the building, so replacing it like for like is a repair (box 25), not box 36.
Sources
- GOV.UK: Work out your rental income when you let property
- HMRC: UK property notes (SA105 Notes 2025)
- HMRC Property Income Manual: repairs, replacements and allowable costs
Sources last checked 10 November 2026. See all our sources and how we keep pages up to date.