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. SDLT is calculated as a percentage of the purchase price of the property. However, it is not payable in respect of chattels, e.g. furnishings, white goods and other items sold with the property.
Our checklist will help you identify items which are classed as chattels.
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19 Oct 2009
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