Buying a new build often feels like getting a complete package — the developer hands you the keys to a property with fitted kitchen, carpets, integrated appliances, and sometimes even curtains. Everything is included in one price. But for stamp duty purposes, not everything in that price is "land."
Some of what you're paying for are chattels — moveable items that should be deducted from the chargeable consideration before calculating SDLT. The challenge with new builds is knowing which items qualify and proving their value when there's no second-hand market comparison.
What's typically included in a new build
Most new build homes come with a standard specification that includes a mix of fixtures and chattels. Here's how they typically break down:
| Item | Type | Deductible? |
|---|---|---|
| Fitted kitchen units | Fixture | No |
| Integrated oven/hob (hardwired) | Fixture | No |
| Fridge-freezer (freestanding) | Chattel | Yes |
| Washing machine | Chattel | Yes |
| Tumble dryer | Chattel | Yes |
| Dishwasher (freestanding) | Chattel | Yes |
| Carpets throughout | Chattel | Yes |
| Curtains / blinds | Chattel | Yes |
| Light fittings (removable) | Chattel | Yes |
| Turfed garden | Fixture | No |
| Garden fencing | Fixture | No |
| Bathroom suite | Fixture | No |
The key test: can the item be removed without damaging the property? If yes, it's likely a chattel.
The challenge with new builds
New build prices are set by the developer as a single figure. Unlike a second-hand property where buyer and seller negotiate and the TA10 form lists included items separately, a new build contract typically bundles everything together. There's no separate line item for carpets or appliances.
This makes the apportionment harder to justify to HMRC — but not impossible. HMRC's guidance still applies: if moveable items are included in the purchase price, they should be apportioned out. The key is having a reasonable valuation, even when there's no TA10 to rely on.
Tip
Ask the developer for a specification list or snagging report. These documents often itemise what's included and can serve as evidence for your chattels claim.
Incentive packages
Many developers offer incentive packages as part of the purchase — free flooring upgrades, premium appliance packages, free curtains or blinds. These incentives can actually strengthen a chattels claim.
If the incentives are included in the purchase price (not separately invoiced), there's clear evidence that chattel items were part of the transaction. The developer's marketing material, your reservation agreement, and the sales specification all document what was included.
However, be careful with "cashback" incentives or contributions toward stamp duty — these are treated differently. HMRC considers stamp duty contributions as part of the chargeable consideration, so they don't reduce your SDLT bill in the same way.
Part-exchange deals
If you part-exchanged your old property as part of the new build purchase, the SDLT is calculated on the full market value of the new property — not the net amount you paid after the part-exchange offset. This is a common source of confusion.
The good news is that chattels deductions still apply on the full amount. If the new build is worth £500,000 and includes £6,000 of chattels, the SDLT should be calculated on £494,000 regardless of whether you paid the full £500,000 in cash or part-exchanged your old home.
Realistic expectations for new builds
New builds typically have lower chattel values than older properties. Much of the content is built-in: the kitchen is fitted, the bathroom is tiled, the oven is hardwired. These are all fixtures — part of the building, not chattels.
Here's what you can realistically expect:
| Property type | Typical chattels |
|---|---|
| New build apartment | £2,000-£5,000 |
| New build 3-bed house | £3,000-£7,000 |
| New build 4-5 bed house | £5,000-£10,000 |
| Premium new build (with upgrades) | £6,000-£12,000 |
| Older property (for comparison) | £5,000-£25,000+ |
The lower chattel values don't mean the claim isn't worth making — especially if the property is above £500,000 where the 5% SDLT rate applies, or above £925,000 where the 10% rate kicks in.
Shared ownership new builds
Shared ownership adds another layer of complexity. If you elected to pay SDLT on the full market value (the "market value election"), chattels deductions can be made against that full figure. If you paid SDLT only on the share you purchased, the chattel deduction should be proportionate to your share.
Either way, the principle is the same: moveable items included in the transaction should be excluded from the SDLT calculation. The maths just needs adjusting for the ownership structure.
How to make a claim on a new build
The process is the same as for any property:
- Identify the chattels — go through the developer's specification and identify all moveable items included in the purchase
- Value them realistically — use second-hand values, not replacement costs. For new items, apply a depreciation to reflect "as installed" value
- Gather evidence — specification lists, upgrade invoices, snagging reports, marketing materials showing what was included
- Submit the claim — use our step-by-step guide or get professional help
Estimate your new build refund
Enter your property price and chattel estimates to see how much you could claim back.