The short answer
Replacing a worn kitchen with a similar standard kitchen is a repair (box 25). Upgrading to a much better kitchen, or extending it, is partly or wholly capital.
The like-for-like part is a revenue cost that reduces your rental profit. Any improvement element is capital: it gets no income tax relief but is added to the property's cost when you work out Capital Gains Tax.
What you can and can't claim
| You can claim | You can't claim |
|---|---|
| Replacing units, worktops and fitted appliances with similar quality ones | A luxury upgrade well above the old standard: the extra over a like-for-like cost is capital |
| Re-tiling and replumbing as part of the replacement | Knocking through or extending to make the kitchen larger |
Worked example
A worn kitchen is replaced for £8,000; a similar standard would have cost about £6,500. Claim £6,500 as a repair. The extra £1,500 is capital, which can reduce Capital Gains Tax when you sell.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £1,300 | £1,560 |
| Higher rate | £2,600 | £2,860 |
| Additional rate | £2,925 | £3,185 |
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 25 (property repairs and maintenance). 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 a new kitchen?
Yes for a like-for-like replacement. If you upgrade significantly, claim the cost of an equivalent kitchen and treat the extra as capital.
Are fitted appliances box 25 or box 36?
Appliances fitted into the kitchen are usually part of the repair (box 25). Free-standing ones, like a fridge, are domestic items (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.