The short answer
Replacing furniture in a residential let is allowed through replacement of domestic items relief, in box 36. Furniture bought for the first time isn't.
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 |
|---|---|
| A replacement sofa, bed, mattress, wardrobe or table | Furnishing a property for the first time |
| Disposal costs of the old item | Extra furniture that wasn't there before |
| Furniture in a furnished holiday let before April 2025 (different rules applied) |
Worked example
A worn sofa is replaced for £900. The old one sold for £50, so claim £850.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £180 | £216 |
| Higher rate | £360 | £396 |
| Additional rate | £405 | £441 |
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 I claim furniture for a new rental property?
No. The first purchase isn't allowable. Only replacements qualify.
Do I need a furnished let to claim?
No. Replacement relief applies to any residential let where you provide the item.
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.