When you buy a house, the price you agree with the seller usually includes everything currently in the property — the building, the land, and all the contents that come with it. Carpets, curtains, the fridge in the kitchen, the washing machine in the utility room.
The stamp duty you pay is calculated on that total price. But legally, it shouldn't be. SDLT — Stamp Duty Land Tax — is a tax on land and buildings. It is not a tax on carpets. It is not a tax on curtains. And it is certainly not a tax on your seller's old washing machine.
The legal basis
These moveable items are classified as chattels under the Finance Act 2003, and HMRC's own guidance (SDLTM04010) confirms they should be excluded from the amount on which stamp duty is calculated.
Which items qualify?
Here's a practical room-by-room breakdown of what HMRC considers a chattel:
Carpets and rugs
All carpets are chattels — even professionally fitted ones. A carpet is laid on top of the floor; it can be lifted without damaging the property. HMRC has consistently classified carpets as chattels. The value depends on quality and age, but a typical 4-bed house with fitted carpets throughout might have a second-hand carpet value of £1,500-£3,500.
Curtains and blinds
Curtains, blinds, and their fittings (poles, tracks, brackets) are chattels. They are attached to the wall for the purpose of hanging fabric, not for permanent improvement of the building. A house with curtains or blinds at every window might have a chattel value of £800-£3,000, depending on the quality of the fabric and fittings.
Kitchen white goods
Freestanding kitchen appliances are chattels: the fridge, fridge-freezer, washing machine, tumble dryer, and dishwasher. These are connected by plug or simple plumbing and can be removed without damage. Second-hand values for a set of quality white goods might be £500-£2,000.
Important distinction
Built-in ovens, hobs plumbed into gas lines, and fitted kitchen units are not chattels — they are fixtures and remain subject to SDLT. Only the freestanding, unpluggable appliances qualify.
Furniture
Free-standing furniture is a chattel: beds, sofas, dining tables, wardrobes (unless built-in), bookshelves. If the seller is leaving furniture behind as part of the sale, its value should be deducted from the SDLT calculation. The value can be significant in fully furnished properties — £2,000-£10,000 or more.
Garden items
Freestanding sheds, summerhouses, greenhouse structures, garden furniture, planters with potted plants, and barbecues are all chattels. A well-equipped garden could easily have £1,000-£3,000 in chattel value.
Light fittings
Pendant light shades, table lamps, and standard lamps are chattels. Recessed spotlights and permanently wired fixtures are not. Typical chattel value for light fittings: £200-£600.
How much is the saving worth?
The stamp duty saving depends on two things: the total value of chattels and the SDLT rate band your property falls into. The higher the rate band, the more each pound of chattel deduction saves.
| Property price | Typical chattels | SDLT saving |
|---|---|---|
| £250,000 | £5,000 | £100 |
| £400,000 | £8,000 | £400 |
| £600,000 | £12,000 | £600 |
| £900,000 | £18,000 | £900 |
| £1,200,000 | £30,000 | £3,000 |
| £2,000,000 | £50,000 | £6,000 |
Approximate figures for standard purchasers under April 2025 rates. Actual savings depend on the specific rate band and chattel values. Use our calculator for exact figures.
Why didn't anyone tell me about this?
If you're feeling frustrated that nobody mentioned this during your purchase, you're not alone. There are structural reasons why this deduction gets missed — we've written a separate article explaining why solicitors don't routinely advise on chattels deductions.
The short version: solicitors aren't tax advisers, HMRC's forms don't prompt for chattels, and the professional risk of getting the valuation wrong discourages proactive advice. It's a systemic gap, not negligence.
What to do next
If you bought a property within the last four years and the purchase included any of the items listed above, you may be entitled to a stamp duty refund. Here's the process:
Don't miss the deadline
HMRC allows overpayment relief claims within 4 years of the purchase date. After that, the opportunity is gone.
Find out what you're owed
Walk through your property room by room and get an instant refund estimate.
Estimate my refund