Replacement Domestic Items Relief UK 2026, Landlord Tax Guide

What qualifies for RDIR

RDIR applies to domestic items that you provide for the use of the tenant and replace. Qualifying items include:

• Furniture: sofas, beds, wardrobes, dining tables and chairs, chest of drawers, bookcases, and any other moveable furniture provided for tenant use
• White goods and appliances: washing machines, tumble dryers, dishwashers, fridge-freezers, ovens, microwaves, and other freestanding or integrated domestic appliances
• Soft furnishings: curtains, blinds, carpets, and rugs — note that fitted carpets that become part of the fabric of the building may be claimable as a repair instead; loose rugs and curtains are RDIR
• Crockery and kitchenware: plates, cutlery, pots and pans, and similar items provided in furnished or part-furnished accommodation
• Electronics provided for tenant use: televisions, free-standing audio equipment — though equipment integral to the building (e.g. a built-in music system) is a capital item
• The item must have been previously provided for the tenant — you cannot claim RDIR for the first purchase of a domestic item when first furnishing a property (that cost forms part of your capital base for CGT purposes), only for replacements of items already in use

The like-for-like rule and improvements

RDIR is restricted to the cost of a like-for-like or equivalent replacement. If you upgrade on replacement, you can only claim the cost of the equivalent item:

• If you replace a washing machine that originally cost £350 with a new model costing £500, you can only claim the cost of an equivalent basic model (approximately £350). The additional £150 representing the upgrade is not deductible as RDIR
• However, if the equivalent item in today's market costs more than the original (inflation, component changes), the full cost of the equivalent current-market item is deductible — you are not restricted to the original historic cost
• 'Equivalent' means equivalent in function and quality grade, not identical specification. A 7kg washing machine replaced with a 7kg machine of similar quality qualifies in full even if the model number has changed
• If you cannot establish the cost of a like-for-like equivalent, HMRC accepts the actual replacement cost less any reasonable adjustment for improvements — keep receipts and, where there is an upgrade element, document how you calculated the allowable portion
• Improvements that go beyond replacement — such as replacing a standard oven with a range cooker, or replacing a sofa with a leather sectional of significantly higher value — are partially RDIR (the equivalent cost) and partially capital improvement (which may increase your CGT base on disposal)
• RDIR cannot be claimed on items that are fixtures and fittings integral to the property structure — bathroom suites, fitted kitchen units, boilers, and built-in heating systems are capital items and may be claimable under different rules (capital allowances in commercial contexts, or as repairs where like-for-like replacement)

How to claim RDIR on your self-assessment

RDIR is claimed on the SA105 supplementary property pages of your Self Assessment return:

• RDIR is entered at Box 27 of the SA105 (property income expenses: 'Other allowable property expenses'). HMRC does not have a separate RDIR line — it is treated as an allowable deduction from rental income alongside other property expenses
• Keep a record of every replacement item purchased: date, description, cost, and the item it replaces. If HMRC investigates, you will need to show that the item replaced an existing domestic item rather than being a first purchase
• The deduction is in the year of replacement — the tax year (6 April to 5 April) in which you actually replace the item and incur the expenditure, not the tax year of the original item's purchase
• RDIR is available to all residential property landlords, not just those providing fully furnished accommodation. If you provide even a single domestic item — say, a washing machine in an otherwise unfurnished flat — you can claim RDIR when you replace that item
• You cannot claim RDIR if you are also claiming the property income allowance (£1,000 annual allowance against gross rental income). The allowance and RDIR are mutually exclusive; for most landlords with meaningful expenses, claiming actual expenses including RDIR will be more beneficial

RDIR and interaction with other tax reliefs

RDIR interacts with several other landlord tax rules:

• Section 24 (finance cost restriction): RDIR is not affected by Section 24. Section 24 restricts relief on mortgage interest and other finance costs. RDIR is a deductible property expense (not a finance cost) and remains fully deductible against rental income regardless of your tax rate
• Capital allowances: Capital allowances are generally not available for residential property lettings — the plant and machinery allowance regime does not apply. This is why RDIR is important for furnished residential landlords: it is the main mechanism for claiming relief on domestic items
• Capital Gains Tax: When you eventually sell a property, capital improvements (the portion of replacement costs that represent upgrades beyond like-for-like) may be added to your acquisition cost for CGT base cost purposes. Keep records of any capital element of replacements
• Making Tax Digital: From April 2026, landlords with annual property income above £50,000 must use MTD-compatible software for self-assessment. RDIR claims must be recorded digitally. From April 2027, the threshold drops to £30,000. Ensure your records capture item-by-item replacement costs in your accounting software
• Furnished Holiday Lets: The FHL regime (which allowed capital allowances on furnishings) was abolished from 6 April 2025. Former FHL landlords whose properties now fall under the normal residential letting rules can claim RDIR on replacement domestic items from that date

Frequently asked questions