The short answer: you pay stamp duty on fixtures (items permanently attached to the property) but not on chattels (moveable items). The confusion arises because the word "fittings" is used loosely in everyday property transactions — but it has no precise legal meaning in SDLT legislation.
The problem with "fixtures and fittings"
Estate agents, solicitors, and homebuyers routinely use the phrase "fixtures and fittings" as if it describes a single, well-defined category. In reality, the terms cover two fundamentally different types of property:
- Fixtures are items that have become part of the land or building. They are included in the sale of the property automatically (unless specifically excluded) and are subject to SDLT.
- Chattels (sometimes loosely called "fittings") are moveable items that remain the personal property of the seller. They can be included or excluded from the sale, and critically, they are not subject to SDLT.
Key principle
HMRC's guidance at SDLTM04010 makes clear that SDLT is charged only on the consideration for land and buildings. Any consideration attributable to chattels should be apportioned out on a "just and reasonable" basis under the Finance Act 2003, Schedule 4, Paragraph 4.
Why many claims go wrong
Some claims firms conflate "fittings" with "chattels," leading clients to believe that everything listed on the TA10 Fittings and Contents Form is exempt from SDLT. This is incorrect and can result in rejected claims or HMRC compliance checks.
The TA10 form — used by solicitors during conveyancing to record what is included in the sale — lists items under headings like "fitted carpets," "curtain rails and curtains," and "kitchen fittings." But not everything on the TA10 is a chattel. For example:
- "Kitchen fittings" on the TA10 includes both fitted kitchen units (fixtures, subject to SDLT) and freestanding appliances (chattels, exempt from SDLT). You cannot claim a deduction for the entire kitchen.
- "Bathroom fittings" on the TA10 refers to sanitary ware that is plumbed in — baths, toilets, basins. These are fixtures and fully subject to SDLT. There is no chattel deduction for bathrooms.
- "Light fittings" can be either. Pendant light shades that hang from a hook are chattels. Recessed spotlights wired into the ceiling are fixtures. The distinction depends on how they are attached.
HMRC's classification: the definitive list
| Item | Classification | Subject to SDLT? |
|---|---|---|
| Fitted carpets | Chattel | No |
| Curtains and blinds | Chattel | No |
| Free-standing furniture | Chattel | No |
| Fridge, washing machine, dishwasher | Chattel | No |
| Garden shed (freestanding) | Chattel | No |
| Garden furniture | Chattel | No |
| Light shades (removable) | Chattel | No |
| Removable electric/gas fire | Chattel | No |
| Plants in pots | Chattel | No |
| Fitted kitchen units and worktops | Fixture | Yes |
| Built-in oven / AGA | Fixture | Yes |
| Bathroom sanitary ware | Fixture | Yes |
| Central heating system | Fixture | Yes |
| Built-in wardrobes | Fixture | Yes |
| Recessed spotlights | Fixture | Yes |
| Alarm system | Fixture | Yes |
| Plants in the ground | Fixture | Yes |
Grey areas: items that could go either way
Some items don't fall neatly into either category. These are where professional advice can be particularly valuable:
- Integrated kitchen appliances: A built-in microwave housed in a purpose-built cabinet may be a fixture. A microwave sitting on a countertop is a chattel. The determining factor is whether removing it would leave a gap or damage in the kitchen units.
- Shelving: Freestanding bookcases are chattels. Floating shelves screwed into walls are likely fixtures. Alcove shelving is a grey area — if removing it would leave obvious damage, it leans towards being a fixture.
- Audio and entertainment systems: A freestanding hi-fi is a chattel. A built-in multi-room audio system wired into the walls is likely a fixture.
- Decorative fireplaces: A decorative surround added purely for aesthetics may be a chattel, even if it's attached to the wall. A working fireplace with flue connection is a fixture.
The legal test
For borderline items, the legal test remains the same: what is the degree of attachment, and what was the purpose of attachment? If it was attached for the better enjoyment of the item itself (display), it leans towards chattel. If attached for the permanent improvement of the building, it leans towards fixture.
What this means for your SDLT bill
If you bought a property and paid SDLT on the full purchase price — without deducting the value of any chattels — you may have overpaid. The amount you could claim back depends on the value of the chattels and the SDLT rate band your property falls into.
Use our stamp duty calculator to check your SDLT liability, then try the refund estimator to see how much you could save by deducting chattels.
Frequently asked questions
Do you pay stamp duty on fixtures and fittings?
You pay stamp duty on fixtures (items permanently attached to the property) but not on chattels (moveable items). The term "fittings" is ambiguous — some fittings are fixtures (e.g., fitted kitchen), others are chattels (e.g., curtains). The key test is whether the item is permanently attached to the property.
Is a fitted kitchen a fixture or a chattel?
Fitted kitchen units, built-in ovens, and sinks are fixtures — permanently attached and subject to SDLT. However, freestanding appliances like a fridge-freezer, washing machine, or dishwasher are chattels and should be excluded from the SDLT calculation.
Check if you've overpaid
Our free refund estimator walks you through each category of chattel and calculates your potential saving.