Fixtures in buildings
![]() |
![]() |
According to HMRC, ‘… a fixture is an asset that is installed or otherwise fixed in or to a building or land so as to become part of that building or land in law’ (for example, a boiler).
This is as opposed to a chattel, which is, ‘…an asset, which is tangible and moveable’ (such as furniture). For example, a bath may be a fixture, but a fridge a chattel.
HMRC suggest that, ‘… a chattel may become a fixture if it is fixed to a building or land. For example, before it is installed in a building as part of a central heating system, a central heating radiator is a chattel. Once installed, it becomes a fixture.’
This can be particularly important in the sale of property or in leasehold agreements, where the distinction between fixtures and chattels can determine ownership.
There are two key tests for identifying whether something is a fixture or a chattel:
- The degree of physical affixation. This is not a conclusive test, but generally, the greater the degree of affixation (i.e. the damage that would be caused by removal), the more likely it is that an object is a fixture. The easier it is to remove, the more likely it is to be a chattel.
- More conclusively, if the object is intended to be permanent and effect a lasting improvement to the property, it is a fixture. However, if any attachment is intended to be temporary and no more than is necessary for the object to be used and enjoyed, then it is a chattel.
However, these tests are not always used as the basis for determining the right to remove an object. Leasehold agreements will generally distinguish between the landlord’s fixtures and tenants fixtures which they may remove at the end of the lease (as long as they make good any damage). Similarly, conveyancing reports for the sale of property may state that certain fixtures are not being sold as part of the land.
Disputes can arise in particular in relation to expensive items such as paintings that may to a greater or lesser extent be a part of the building in which they are housed. Where there is doubt, it may be advisable to seek legal advice, and ensure that the position is set out in writing before signing any agreement.
In addition, the distinction between fixtures and chattels is important when calculating stamp duty land tax. Fixtures form part of the taxable value of the purchase, whereas chattels do not. The inclusion of fixtures can move the saleable price for tax purposes to the next stamp duty threshold, resulting in a much larger tax liability for the purchaser than had been expected. (Ref. HMRC, SDLTM04010 - Scope: How much is chargeable: Fixtures and fittings.)
HMRC suggest that:
The following items are, however, confirmed as being assets that will normally be regarded as chattels:
- Carpets (fitted or otherwise).
- Curtains and blinds.
- Free standing furniture.
- Kitchen white goods.
- Electric and gas fires (provided that they can be removed by disconnection from the power supply without causing damage to the property).
- Light shades and fittings (unless recessed).
On the other hand, the following items will not normally be regarded as chattels:
- Fitted kitchen units, cupboards and sinks.
- Aga and wall-mounted ovens.
- Fitted bathroom sanitary ware.
- Central heating systems.
- Intruder alarm systems.
Externally, any plants, shrubs or trees growing in the soil which forms part of the land, are not to be regarded as chattels.
A deduction would, however, be appropriate for amounts properly apportioned to any plants growing in pots or containers.
[edit] Related articles on Designing Buildings
- Automated blinds.
- Bath.
- Chattel.
- Consumer electronics.
- Cupboards.
- Equipment.
- Fittings.
- Fixing and fastener.
- Furnishings.
- Furniture, fixtures and equipment.
- Room data sheet.
- Sanitaryware.
- Specification.
[edit] External references
Featured articles and news
OpenUSD possibilities: Look before you leap
Being ready for the OpenUSD solutions set to transform architecture and design.
Global Asbestos Awareness Week 2025
Highlighting the continuing threat to trades persons.
The context, schemes, standards, roles and relevance of the Building Safety Act.
Retrofit 25 – What's Stopping Us?
Exhibition Opens at The Building Centre.
Types of work to existing buildings
A simple circular economy wiki breakdown with further links.
A threat to the creativity that makes London special.
How can digital twins boost profitability within construction?
The smart construction dashboard, as-built data and site changes forming an accurate digital twin.
Unlocking surplus public defence land and more to speed up the delivery of housing.
The Planning and Infrastructure Bill
An outline of the bill with a mix of reactions on potential impacts from IHBC, CIEEM, CIC, ACE and EIC.
Farnborough College Unveils its Half-house for Sustainable Construction Training.
Spring Statement 2025 with reactions from industry
Confirming previously announced funding, and welfare changes amid adjusted growth forecast.
Scottish Government responds to Grenfell report
As fund for unsafe cladding assessments is launched.
CLC and BSR process map for HRB approvals
One of the initial outputs of their weekly BSR meetings.
Building Safety Levy technical consultation response
Details of the planned levy now due in 2026.
Great British Energy install solar on school and NHS sites
200 schools and 200 NHS sites to get solar systems, as first project of the newly formed government initiative.
600 million for 60,000 more skilled construction workers
Announced by Treasury ahead of the Spring Statement.