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Introduction to this document

Chattels checklist

Anything moveable that is sold with a property is generally not considered to be part of it and so is not subject to stamp duty land tax (SDLT). The purchaser will save SDLT by allocating any of the purchase price to chattels. Equally, a seller can make the sale more attractive by identifying chattels that are included. 

SDLT - chattels

You have to pay SDLT when you buy a property over a certain price threshold. SDLT is calculated as a percentage of the purchase price of the property and is paid by the purchaser. However, it is not payable in respect of items sold with the property which are not fixed to it, for example. carpets, freestanding furniture and appliances.

Our checklist will help you identify items which are classed as chattels.