The short answer
Replacing a fridge, washing machine, cooker or other appliance you provide is allowed in box 36. Repairs to appliances go in box 25.
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 a broken washing machine, fridge, freezer, cooker or dishwasher | Appliances bought for the first time |
| Repairs and servicing of appliances you provide | Upgrading to a much more expensive model (the extra isn't allowed) |
Worked example
A washing machine breaks and is replaced for £450, the same standard as before. Claim £450 in box 36.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £90 | £108 |
| Higher rate | £180 | £198 |
| Additional rate | £202 | £220 |
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
Which box is a new fridge on the SA105?
Box 36, costs of replacing domestic items.
What about an integrated oven?
Fitted appliances are often treated as part of the kitchen, so a like-for-like replacement is a repair in box 25.
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.