When determining the category of an item for stamp duty purposes, HMRC follows a basic principle. A “fixture” refers to something that is firmly attached to the land and cannot be removed without causing significant damage. On the other hand, anything that does not meet the criteria of a fixture and is movable is considered a “chattel.”

HMRC provides guidelines on the classification of certain items as chattels, which are tangible and movable assets. These items include:

• Carpets, whether fitted or not
• Curtains and blinds
• Electric and gas fires that can be easily removed
• Free-standing furniture
• Kitchen white goods, unless they are fully integrated into the property

Conversely, the following items are generally not regarded as chattels:

• Central heating systems
• Fitted kitchen units, cupboards, and sinks
• Fitted bathroom sanitary ware
• Gas and wall-mounted ovens
• Intruder alarm systems

Furthermore, when apportioning the value of the property and chattels, it should be done on a “just and reasonable basis.” This ensures a fair allocation of value between the property itself and the movable assets.

It is important to consult with relevant authorities or seek professional advice to determine the specific categorization and apportionment of items for stamp duty purposes. Compliance with HMRC guidelines and regulations ensures a proper assessment of stamp duty liability and the potential eligibility for a refund based on the chattels involved in the property purchase.