What are chattels? The items you don't pay SDLT on
A chattel is a moveable item that came with the property: carpets, curtains, free-standing appliances, furniture. Stamp Duty Land Tax is charged on land and buildings, so the value of chattels should come off the price before the tax is worked out. If it did not, you may have overpaid, and you can claim the difference back from HMRC.
with £1,200 of chattels in the price
£60 overpaid
Paid as filed £24,000Due after apportionment £23,940
Standard rates for a completion after 1 April 2025. Change the price to see your own figure.
Stamp Duty Land Tax is charged on the purchase of land and buildings in England and Northern Ireland. There is a distinction most homebuyers, and many solicitors, overlook: SDLT is not charged on moveable items included in the sale. These moveable items are known as chattels.
The distinction is set out in the Finance Act 2003, Schedule 4, Paragraph 4, which requires the purchase price to be apportioned on a "just and reasonable" basis between the land (taxable) and any other property included in the transaction (potentially exempt). HMRC's internal guidance on this is published at SDLTM04010, which confirms that chattels should be excluded from the chargeable consideration for SDLT purposes.
Why this matters for your money. If your purchase included carpets, curtains or a fridge freezer, the value of those items should have been deducted from the price before stamp duty was calculated. If it was not, you paid tax on things that are not taxable, and the difference can be claimed back.
What counts as a chattel?
HMRC's guidance confirms that the following items are normally classified as chattels. They are not part of the land and should not be included in the SDLT calculation:
- Carpets, both fitted and loose. Even professionally fitted carpets are chattels because they can be lifted without damaging the property.
- Curtains and blinds, including curtain poles and tracks. These are attached for the purpose of hanging fabric, not for permanent improvement of the building.
- Free-standing furniture: sofas, beds, dining tables, wardrobes (unless built-in), bookshelves (unless fixed to walls for structural reasons).
- Kitchen white goods: fridge, fridge-freezer, washing machine, tumble dryer, dishwasher. These are connected by plug or simple plumbing connections and can be removed without damage.
- Electric and gas fires, but only if removable by simple disconnection without causing damage to the property. A gas fire that requires dismantling brickwork is likely a fixture.
- Light shades and removable light fittings: pendant shades, table lamps, and standard lamps. Recessed spotlights are generally fixtures.
- Free-standing garden structures: a shed, summerhouse or greenhouse that sits on the ground without permanent foundations.
- Garden furniture: tables, chairs, benches, barbecues, planters (if in pots, not in the ground).
- Plants in pots. Container plants are chattels. Plants growing in the soil are part of the land.
What is not a chattel?
HMRC classifies the following as fixtures: items that have become part of the land or building and are therefore included in the SDLT calculation.
- Fitted kitchen units, cupboards and sinks. These are permanently attached to walls and plumbing and are considered part of the building.
- Built-in ovens and AGAs: wall-mounted or built-in cooking appliances that are plumbed, wired, or flued into the structure.
- Fitted bathroom sanitary ware: baths, toilets, basins, shower enclosures. These are permanently connected to plumbing and drainage.
- Central heating systems: radiators, boilers, underfloor heating. These are integral to the building's infrastructure.
- Intruder alarm systems. Permanently wired security systems are part of the building.
- Trees, shrubs and plants growing in soil. Anything rooted in the ground is legally part of the land.
- Built-in wardrobes, if they are structurally attached to walls and cannot be removed without leaving damage.
- Recessed or permanently wired light fittings: downlighters, spotlights wired into the ceiling structure.
Why you may be owed a refund
Most buyers pay stamp duty on the full purchase price. The contract shows one figure, the solicitor files that figure on the SDLT return, and the chattels that came with the house are taxed along with the bricks. Three things decide whether that is recoverable: whether the items were part of the deal, what they were worth second-hand, and which SDLT rate applied to the top slice of your price.
The apportionment must reflect real items and be evidenced
One rule catches out more claims than any other. An apportionment to chattels must reflect the actual second-hand value of items that were genuinely included in the sale, and it must be evidenced, for example on the TA10 fittings and contents form or in the sale contract. A claim made after completion is legitimate where the items existed and were included in the sale. Inventing items, or inflating their value after the event, is not, and an apportionment that cannot be evidenced is open to challenge by HMRC.
The clearest case is where the items were itemised at the time, say on the TA10, but your solicitor did not carry a chattels value through to the SDLT return. Either way, the claim rests on evidence that the chattels were genuinely part of the deal and on a realistic second-hand value, not on a figure chosen to produce a refund.
What chattels are typically worth
Second-hand values for a typical three-bedroom house, in average condition:
| Item | Second-hand value |
|---|---|
| Carpets (whole house) | £400–£800 |
| Curtains and blinds | £200–£400 |
| Sofa / soft furnishings | £100–£250 |
| Fridge/freezer | £60–£100 |
| Washing machine | £60–£100 |
| Dishwasher | £50–£80 |
| Double bed | £60–£120 |
| Garden furniture | £40–£100 |
These figures do not change with the price of the house. A full set comes to roughly £970 to £1,950. Your SDLT saving is the chattels value multiplied by your top ("marginal") SDLT rate.
Worked example 1: a £750,000 property
4-bed detached house, £750,000, completed before 1 April 2025
At this price point the refund is modest. The saving is real but may not justify a claims firm's fees. Claiming it yourself keeps all of it.
Worked example 2: a £1.2 million property
5-bed period house, £1,200,000, completed before 1 April 2025
At higher price points each pound of chattels saves more, because the marginal SDLT rate is higher. Above £925,000, each £1 of chattels deducted saves 10p in SDLT. Above £1.5 million, it saves 12p.
Does that look like your purchase?
Then this page can become a claim. The Claim Pack contains the letter to HMRC, the chattel schedule, defensible second-hand values for the items, and what to do if HMRC asks questions.
On the £120 refund in worked example 2 (a claims firm takes 25 to 40% of it):
A claims firm keeps£30 to £48
The legal test: degree and purpose of attachment
The distinction between chattels and fixtures is not always straightforward. English property law applies a two-part test, established through case law and codified in HMRC's guidance:
How firmly is the item attached to the property? An item resting on the floor under its own weight (like a free-standing washing machine) is more likely a chattel. An item bolted, screwed, or plumbed into the structure (like a built-in oven) is more likely a fixture.
Why was the item attached? If the attachment is for the better enjoyment of the item itself (a painting hung on a hook), it remains a chattel. If the attachment is for the permanent improvement of the building (a fitted kitchen), it becomes a fixture.
The purpose test often overrides the degree test. A heavy statue sitting on the ground might be a chattel (resting under its own weight, placed for enjoyment). A lightweight wall hanging nailed to a wall might also be a chattel (attached for display, not for building improvement). Conversely, a simple shelf bracket screwed to the wall is likely a fixture because it was installed to improve the building's functionality.
In practice, most household items fall clearly into one category or the other. The grey areas, such as built-in audio systems, custom joinery and decorative fireplaces, are where professional advice becomes valuable.
How should chattels be valued?
HMRC's guidance at SDLTM04010 requires that the apportionment between land and chattels must be "just and reasonable." The valuation must represent the open market value including depreciation at the effective date of the transaction: not the original purchase price, and not the replacement cost.
In practical terms, this means second-hand value. HMRC explicitly states that the value of chattels should be "substantially lower than acquisition cost" because most household items depreciate significantly. A set of curtains that cost £3,000 new might have a second-hand value of £200 to £400. A three-year-old washing machine originally costing £600 might be valued at £60 to £100.
Important. If HMRC considers your valuation to be unreasonably high, they can open a compliance check and may require you to repay the refund plus interest. In cases of careless or deliberate over-claiming, penalties of up to 100% of the overstated refund can apply.
A realistic approach is to use online marketplaces (eBay, Facebook Marketplace, Gumtree) to find comparable second-hand prices for each category of item. Professional RICS valuations are the gold standard if you want a figure that will withstand HMRC scrutiny.
Frequently asked questions
What is a chattel for stamp duty purposes?
A chattel is a moveable item that is not permanently attached to the property. Chattels are exempt from Stamp Duty Land Tax (SDLT) because SDLT only applies to land and buildings, not to moveable personal property. Common examples include carpets, curtains, free-standing furniture, and kitchen white goods.
Do I pay stamp duty on carpets and curtains?
No. Carpets (whether fitted or loose) and curtains are classified as chattels by HMRC and are not subject to SDLT. If their value was included in the purchase price you declared on your SDLT return, you may have overpaid stamp duty and could be entitled to a refund.
What is the difference between a fixture and a chattel?
A fixture is an item that has become part of the land or building through its degree and purpose of attachment. A chattel is a moveable item that can be removed without damage. The legal test considers how the item is attached and why: decorative items attached for display purposes are more likely to remain chattels, while items attached for permanent improvement are likely fixtures.
How should chattels be valued for SDLT purposes?
HMRC requires a "just and reasonable" apportionment based on open market value at the effective date of the transaction. This means second-hand value including depreciation, not replacement cost or original purchase price. HMRC expects chattel valuations to be "substantially lower than acquisition cost."
Can I claim a chattels deduction on a new-build home?
Yes. New-build purchases often include carpets, flooring, light fittings and appliances in the price, and the moveable items among these are chattels like any other. The same "just and reasonable" apportionment applies.
Is there a minimum chattels value before I can claim?
No. There is no minimum threshold. But because the refund is a percentage of the chattels value at your marginal SDLT rate, very small amounts may not justify a formal claim. Our estimator shows whether a claim is likely to be worthwhile for your figures.