Is My Item a Chattel?
Describe any household item and get an instant ruling on whether it qualifies as a stamp-duty-exempt chattel or a taxable fixture — based on official HMRC guidance.
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What is the chattel vs fixture distinction?
A chattel is a moveable item that is not part of the land or structure. Its value can be deducted from the purchase price before SDLT is calculated.
Examples: carpets, curtains, freestanding appliances, garden furniture, freestanding wardrobes.
A fixture is permanently annexed to the property and forms part of the land. Its value must be included in the SDLT calculation and cannot be deducted.
Examples: built-in kitchen units, integrated appliances, fitted bathrooms, built-in wardrobes.
HMRC allows buyers to deduct the second-hand value of chattels from the purchase price before calculating SDLT. On a £500,000 property with £25,000 of qualifying chattels, the SDLT is calculated on £475,000 instead — saving up to £1,250. HMRC guidance SDLTM04010 covers this in full. Refund claims can be made for up to four years after completion.
This tool provides general guidance only. For complex situations, seek professional SDLT advice.