What Are Chattels?
Chattels are moveable items that are not permanently fixed to the property. Under HMRC guidance (SDLTM04010), chattels are not subject to Stamp Duty Land Tax (SDLT) because they do not form part of the land or building being transferred.
Common examples of chattels include carpets, curtains, freestanding appliances such as washing machines and fridges, light fittings attached to standard fittings (rather than hardwired), and garden furniture. These items are personal property, not part of the building — and that distinction matters for stamp duty.
Why Chattels Reduce Your Stamp Duty Bill
SDLT is calculated on the “chargeable consideration” — essentially the price paid for the property itself. If part of the purchase price relates to chattels, that portion is not chargeable to SDLT.
For example, if you paid £350,000 and £8,000 of that was agreed as the value of carpets and curtains, your SDLT is calculated on £342,000 — not £350,000. On a standard residential purchase, this could save £160–£400 in stamp duty depending on your rate band.
What Qualifies and What Doesn't
Not everything in a property counts as a chattel. The key test is whether an item is permanently affixed to the building or can be removed without causing damage.
Typically qualifies as a chattel:
- Fitted carpets (not glued down)
- Curtains and blinds
- Freestanding white goods (washing machine, fridge, etc.)
- Light fittings not hardwired into the electrics
- Garden furniture
- Outbuildings that are not permanent structures
Typically does NOT qualify:
- Fitted kitchen units (permanently fixed)
- Bathroom suites (permanently fixed)
- Built-in wardrobes
- Anything bolted or cemented in place
The Key Rule: It Must Be Agreed at the Time
HMRC requires that the chattel apportionment is agreed between buyer and seller and documented in the sale contract. You cannot retrospectively apportion value to chattels after completion — this is a common reason claims fail or are queried by HMRC.
However, if the apportionment was agreed and documented at the time — for example, on the TA10 Fittings and Contents Form — but your solicitor did not reflect it correctly in the SDLT return, a claim may still be possible. The error lies in the return, not in the arrangement itself.
How to Check If You Have a Claim
Follow these steps to assess whether you may be eligible for a stamp duty refund on chattels:
- Check your sale contract and TA10 form — look for any mention of fixtures and fittings or an agreed chattel value.
- Review your SDLT return — was the consideration amount the full purchase price, or was a reduced figure used? Your solicitor should have a copy.
- Compare the two — if the full price was used on the SDLT return and chattels were agreed in the contract, you may have a valid claim.
Use our free AI Chattel Checker to assess your situation.
How to Claim
To reclaim overpaid stamp duty on chattels, you need to submit an amendment to your original SDLT return within 4 years of the effective date of the transaction. This can be done via HMRC's online service or by submitting the relevant form by post.
If the claim is straightforward, you can handle it yourself using our DIY Claim Pack for £19.99. For more complex situations — or if you prefer professional support — you can connect with a vetted SDLT specialist who will manage the process on your behalf on a no-win, no-fee basis.
Frequently Asked Questions
How much can I save by claiming chattels?
It depends on the agreed chattel value and the SDLT band. On a £350,000 purchase, a £10,000 chattel apportionment typically saves £300–£500 in stamp duty.
Can I claim chattels on a new build?
Yes — new builds often include carpets and kitchen appliances. If these were included in the purchase price and not separately itemised on the SDLT return, a claim may be possible. See our guide on stamp duty on new build homes for more detail.
Is there a minimum claim threshold?
No minimum is set by HMRC, but specialist firms typically won't act on claims under £1,000 in potential recovery. The DIY Claim Pack is better suited for smaller amounts.