Few things sour the excitement of moving into a new home quite like discovering that something you assumed was included has disappeared. The attractive light fitting has been replaced by a bare bulb, the integrated-looking dishwasher has gone, or the garden shed shown at every viewing has vanished overnight.
Fixtures and fittings can seem like a minor detail beside the purchase price, mortgage and survey. In practice, they regularly cause confusion because buyers and sellers often rely on different assumptions about what forms part of the property.
The legal distinction matters, but it does not answer every practical question. An item may legally be a fixture yet still be removed if the contract clearly excludes it. A moveable fitting may be included because the parties have expressly agreed that it will remain.
I have always thought that the safest approach is to stop asking what would “normally” be left and instead ask what this particular seller has agreed to leave in this particular sale. A carefully completed fittings and contents form is far more useful than an argument after completion about whether a dishwasher looked built in.
Quick answer: fixtures are items that have become part of the land or building, while fittings—more accurately called chattels—remain moveable possessions. Fixtures normally pass with the property unless the contract excludes them. Chattels normally remain the seller’s unless the parties agree that they are included. The TA10 Fittings and Contents Form records those arrangements and should be checked carefully before exchange of contracts.
Jurisdiction: This guide covers residential property transactions in England and Wales. Scotland and Northern Ireland have different conveyancing and property-law systems.
Contents
- What are fixtures and fittings?
- Why does the distinction matter?
- How does the law decide?
- Common examples
- Fixtures and fittings that cause disputes
- What is the TA10 form?
- What should be agreed before exchange?
- Can the seller change their mind?
- Can a seller remove a fixture?
- What if something is missing on completion?
- Fixtures, fittings and property tax
- Practical advice for buyers
- Practical advice for sellers
- Frequently asked questions
- Make the paperwork match the viewing
What are fixtures and fittings?
The phrase “fixtures and fittings” is widely used during property sales, but it can disguise an important legal distinction.
A fixture is an object that was originally moveable but has become part of the land or building. When the property is sold, the fixture ordinarily passes to the buyer as part of the property unless the contract says otherwise.
A fitting is usually a moveable item that has retained its separate identity. Lawyers often call this a chattel. It does not automatically pass with the land, although the seller can agree to include it in the sale.
The building itself and items forming part of its original construction—such as walls, doors, windows and pipework—are not merely contents. They form part of the property being sold.
The upside-down-house test
You may have heard the informal test that anything falling out when the house is turned upside down is a fitting, while everything remaining in place is a fixture.
It is memorable, but it is not the legal test. A fitted carpet may remain a chattel despite being attached to gripper rods. A heavy object may form part of the land even though it is held in place only by its own weight.
The upside-down test is therefore a useful conversation starter, not a reliable way to settle a disagreement.
Why does the distinction matter?
The classification matters because a contract for the sale of land normally carries the fixtures forming part of that land. The seller cannot simply remove them after exchange because they would prefer to take them to the next home.
Chattels do not pass automatically. The buyer acquires them only where the parties have agreed that they are included, usually through the contract and the accompanying fittings and contents form.
The distinction also affects:
- what the seller may remove
- what the buyer is entitled to receive on completion
- whether removal damage must be repaired
- how part of the purchase price is treated for Stamp Duty Land Tax or Land Transaction Tax
- what remedies may be available if an item is wrongly removed
Most residential disagreements should never require a court to classify the item. Clear contractual paperwork should settle the position before the transaction becomes binding.
How does the law decide whether something is a fixture?
The courts principally consider two related questions:
- How firmly has the object been attached to the land or building?
- What was the objective purpose of placing or attaching it there?
These are known as the degree of annexation and the purpose or object of annexation.
Degree of annexation
An object firmly built, bolted, cemented, plumbed or wired into the property is more likely to be a fixture. An item resting freely on the floor is more likely to remain a chattel.
That is only a starting point. The courts also consider whether the item can be removed intact, whether removal would damage the building and whether the object would retain any practical use elsewhere.
In Elitestone Ltd v Morris, a bungalow resting on concrete pillars was held to form part of the land even though it was not physically fastened to the pillars. It could not be moved and reassembled elsewhere; removal would have required its destruction.
The judgment is available through BAILII’s report of Elitestone Ltd v Morris.
Purpose of annexation
The court also asks why the item was attached, judged objectively from the property and circumstances.
If it was installed to provide a lasting improvement to the building, that points towards a fixture. If it was attached merely so that the item itself could be enjoyed more conveniently, it may remain a chattel.
A picture screwed to a wall is attached so that the picture can be displayed. The attachment does not usually turn the picture into part of the house. A boiler fixed to the wall and connected to the heating system is installed to serve and improve the building.
The owner’s private intention is not decisive
A seller cannot turn a fixture into a chattel simply by thinking, “I always intended to take that with me.”
The relevant intention is inferred objectively from the nature, degree and purpose of the attachment. A private understanding that was never communicated to the buyer does not determine the legal classification.
However, the parties can agree contractually that the seller will remove an item that would otherwise pass as a fixture. That agreement must be clear before exchange.
Common examples of fixtures and fittings
No list can decide every case. The construction of the item, the method of installation and the sale contract all matter. The following table provides a practical starting point.
| Usually fixtures | Usually fittings or chattels | Often depends on the facts |
|---|---|---|
| Fitted kitchen units and worktops | Freestanding furniture | Integrated or partly integrated appliances |
| Baths, basins, toilets and fitted showers | Carpets and rugs | Fitted and freestanding wardrobes |
| Boilers, radiators and central-heating equipment | Curtains and removable fabric | Curtain poles, rails and blinds |
| Electrical sockets, switches and fixed wiring | Ordinary light shades and lamps | Decorative light fittings and chandeliers |
| Fitted alarms and wired doorbells | Freestanding fridges and washing machines | Smart thermostats, cameras and security devices |
| Plants, shrubs and trees rooted in the soil | Plants and trees growing in pots | Sheds, greenhouses, summerhouses and hot tubs |
| Fixed solar panels and electric-vehicle chargers | Pictures, mirrors and televisions | Wall brackets, shelving and garden ornaments |
“Usually” is doing important work in this table. The safest answer always comes from the individual installation and the written agreement.
Fixtures and fittings that regularly cause disputes
Kitchen appliances
Freestanding refrigerators, washing machines and dishwashers will ordinarily remain chattels, even where they sit neatly between fitted units.
A fully integrated appliance is more likely to be treated as a fixture because it is installed as part of the fitted kitchen, often behind a matching door and connected in a way intended to make it a lasting part of the room.
There remains no universal rule. An appliance may look integrated while being capable of simple removal without damage. The TA10 and contract should state whether it is included.
Cookers, ovens and range cookers
A wall-mounted or fitted oven is normally treated as part of the kitchen. A freestanding cooker connected only by a plug or detachable hose may remain a chattel.
Large range cookers can create a genuine grey area. Their weight is not conclusive. The question includes how they are installed and whether they were placed to serve as a permanent part of the kitchen.
Carpets and flooring
Fitted carpets are normally treated as chattels despite being held by gripper rods or similar fixings. Laminate, engineered timber or vinyl flooring may be different where it has been installed as a permanent floor covering.
Again, the contract should state what remains. A buyer who has viewed fully carpeted rooms should not simply assume that every carpet is included.
Light fittings
The fixed electrical wiring, ceiling rose and essential electrical connection form part of the property. A decorative shade, pendant or chandelier may be removable.
If the seller intends to take a distinctive fitting, this should be recorded expressly. The parties should also agree what replacement will be installed and ensure that the electrical connection is left safe.
Fitted wardrobes and shelving
A wardrobe constructed into an alcove and attached as a lasting part of the room is likely to be a fixture. A freestanding wardrobe does not necessarily become a fixture merely because it has been secured to the wall to prevent it toppling.
Modular shelving and media units occupy a similar grey area. The way the item was constructed and its relationship with the room matter more than the number of screws used.
Televisions and wall brackets
A television will almost always remain a chattel. A permanently fixed wall bracket may be a fixture, although the parties can agree that it will be removed or left with the television.
Where a bracket is removed, the seller should not assume that exposed fixings and extensive wall damage are acceptable. The expected condition should be agreed.
Sheds, greenhouses and summerhouses
A lightweight shed resting on paving slabs and designed to be dismantled may remain a chattel. A substantial outbuilding constructed on foundations and connected permanently to services is more likely to form part of the land.
The legal answer may depend on whether it can be moved intact, why it was erected and how permanently it serves the property.
Garden plants and ornaments
Plants, shrubs and trees rooted in the soil ordinarily form part of the land. They should not be dug up and removed unless the contract reserves them to the seller.
Plants in pots, moveable statues and ordinary garden furniture normally remain chattels. A large ornamental feature forming part of a designed garden may require closer consideration.
Solar panels and smart-home equipment
Fixed solar panels, wired alarm systems, electric-vehicle chargers and hardwired smart thermostats are likely to be fixtures. However, ownership may not always belong outright to the seller.
Solar panels may be subject to a lease, finance arrangement or maintenance contract. Smart devices may depend on subscriptions, apps and user accounts. Buyers should establish both the physical and digital arrangements before exchange.
What is the TA10 Fittings and Contents Form?
The Law Society’s TA10 Fittings and Contents Form is used in most ordinary residential sales in England and Wales. It allows the seller to identify items that are:
- included in the sale price
- excluded and being removed
- available to the buyer for an additional agreed price
The current form is the TA10 third edition. The Law Society explains that it is intended to identify what is included and excluded from the sale price and will normally be needed for a residential sale and purchase. See the Law Society’s transaction forms page.
The TA10 commonly deals with matters throughout the house and garden, including kitchen appliances, bathroom items, floor coverings, curtains, lights, television equipment, alarms, outdoor structures, plants and rubbish.
The form is subject to copyright, so it should be obtained through the seller’s conveyancer or an authorised Law Society supplier rather than copied from an unofficial website.
Is the TA10 legally binding?
The form’s contractual importance comes from its incorporation into the sale contract. Once contracts have been exchanged, the agreed inclusions and exclusions normally form part of the binding transaction.
Before exchange, the parties remain free to negotiate and revise the arrangements. A completed draft form is important evidence of the seller’s intentions, but the transaction is still ordinarily subject to contract.
The TA10 should therefore be consistent with:
- the sale contract
- any special conditions
- written negotiations about additional items
- the final price and any separately priced contents
For the wider legal effect of exchange, see my guide to exchange of contracts.
Does every sale use a TA10?
No. Auctions, new-build purchases and some unusual transactions may use a different contents schedule or bespoke contract provisions.
What matters is not the name of the document but whether the contractual paperwork identifies clearly what passes with the property.
What should buyers and sellers agree before exchange?
The buyer should compare the TA10 with what was seen during the viewing. Particular attention should be paid to anything that contributed significantly to the appearance, usefulness or value of the property.
Questions should be raised where:
- the form is incomplete or internally inconsistent
- an item seen during the viewing is not mentioned
- the estate agent’s particulars conflict with the form
- an integrated appliance is marked as excluded
- the seller intends to remove fitted furniture or a fireplace
- an item is offered for a separate price without a realistic valuation
If the buyer wants a particular item, the agreement should be recorded through the conveyancers. A conversation during a viewing or text message with the estate agent should not be treated as a substitute for the contractual documents.
The fixtures and contents arrangements form one part of the wider transaction described in my guide to the residential conveyancing process.
Should the buyer arrange another viewing?
It can be sensible to ask the estate agent for a final inspection shortly before exchange or completion, particularly where the property has been vacant, significant work has occurred or valuable items are due to remain.
This provides an opportunity to compare the physical position with the TA10. It does not replace the contract, but it may expose a misunderstanding while there is still time to resolve it.
Can the seller change their mind about what is included?
Before exchange
Before contracts are exchanged, the seller can propose a change. The buyer does not have to accept it.
If the seller decides to remove an appliance previously offered with the property, the buyer may ask for it to remain, seek a price adjustment or decide not to proceed. The revised agreement should be reflected in the TA10 and contract before exchange.
After exchange
After exchange, neither party can unilaterally rewrite the agreed inclusions and exclusions.
A seller who decides to take an included item should seek the buyer’s written agreement through the conveyancers. The buyer may agree, perhaps in exchange for money or a replacement, but is not obliged to do so.
The seller should not rely on the argument that the buyer “probably will not mind”. By that stage, the contractual position has been fixed.
Can a seller remove a fixture?
Yes, where the contract clearly provides that the fixture is excluded from the sale.
A seller may wish to retain a sentimental fireplace, valuable chandelier, bespoke stove or another item that would otherwise pass with the property. The proposed removal should be identified before exchange, together with:
- what will replace the item
- who will carry out the work
- when it will be removed
- how any damage will be repaired
- whether electrical, gas or plumbing work will be certified
Removing the item does not entitle the seller to leave unsafe wiring, open pipework, missing plaster or extensive avoidable damage unless the buyer has expressly agreed to accept that condition.
The government’s conveyancing guidance states that a seller must leave the property in the condition agreed in the contract. See GOV.UK’s guidance on selling a home.
What if fixtures or agreed contents are missing on completion?
A buyer who discovers a missing item should record the position immediately. Take photographs or video before changing or repairing anything and compare what remains with the contract, TA10, estate-agent particulars and written correspondence.
Contact the conveyancer promptly. The appropriate response will depend on whether:
- the missing object was a fixture
- the TA10 said it was included
- the seller agreed separately to leave it
- removal has damaged the property
- the item belonged to a third party
- the contractual documents conflict
Before completion has taken place
If the problem is discovered after exchange but before completion, the buyer should not simply deduct money from the completion funds or refuse to complete without legal advice.
The conveyancers may be able to secure replacement, reinstatement, a retention or another written agreement. The urgency will depend on the value of the item and how close the transaction is to completion.
After completion
Wrongful removal may amount to a breach of contract. An inaccurate statement about what would remain could also support a misrepresentation claim in an appropriate case.
A claim might concern the reasonable cost of replacement or repair, although the proper measure of loss depends on the contract and circumstances. The cost and proportionality of formal proceedings should be considered carefully where the disputed item is modest in value.
The buyer should preserve evidence of:
- the original installation
- the contractual promise
- the condition found on completion
- replacement and repair estimates
- communications with the seller or agent
My guide to property misrepresentation claims explains the separate requirements where the buyer relied on an inaccurate statement during the transaction.
What if the seller leaves unwanted items?
The reverse problem also occurs. Sellers sometimes leave furniture, rubbish, paint, broken appliances or full lofts and garages despite agreeing to give vacant possession.
An item being excluded from the sale normally means that the seller should remove it. It does not mean that the seller can abandon it for the buyer to dispose of.
Photograph what has been left and contact the conveyancer promptly. The contractual wording and cost of clearance will determine the available response.
For practical moving-day checks, see my completion-day guide.
Fixtures, fittings and property tax
Fixtures and fittings can affect the amount on which the buyer pays Stamp Duty Land Tax in England or Land Transaction Tax in Wales.
Fixtures form part of the taxable land transaction
The price attributable to fixtures is part of the consideration paid for the property. It cannot be deducted merely because the contract lists the fixture separately.
Kitchen units, fitted sanitary ware, central-heating systems and similar items will ordinarily be treated as part of the land.
Genuine chattels may be apportioned separately
A reasonable amount properly attributable to moveable chattels may be excluded from the land consideration.
Examples commonly include:
- carpets
- curtains and blinds
- freestanding furniture
- non-integrated white goods
- ordinary light shades
The allocation must represent the items’ genuine open-market value at the date of the transaction, allowing for their age, condition and depreciation. It is not their original purchase price or the cost of buying new replacements.
HMRC may investigate an artificial allocation designed to push the property price below a tax threshold. Contemporaneous evidence should show that the chattels were separately identified and genuinely negotiated.
The detailed English position is explained in HMRC’s fixtures and fittings guidance.
In Wales, the same broad distinction applies: fixtures annexed to the property form part of the land transaction, while genuinely moveable fittings do not. See the Welsh Revenue Authority’s chargeable-consideration guidance.
| Item | Usual tax treatment | Important qualification |
|---|---|---|
| Fitted kitchen units | Part of the taxable property consideration | Listing a separate figure does not turn a fixture into a chattel |
| Freestanding appliance | May be treated as a chattel | The value must be genuine, separate and reasonable |
| Carpet or curtains | Normally a chattel | Use depreciated open-market value, not replacement cost |
| Integrated appliance | More likely to be part of the property | Classification depends on its actual installation |
Practical advice for buyers
Read the TA10 rather than assuming that it contains nothing important. Compare it room by room with your viewing notes, photographs and the estate-agent particulars.
Pay particular attention to expensive or visually significant items. A buyer may care far more about a fitted stove, bespoke shelving or garden office than about several pages of routine contents.
Where anything is unclear:
- ask whether the item is included
- identify it precisely rather than using a general description
- agree any separate price
- ask for the TA10 or contract to be amended
- resolve the issue before exchange
A buyer should also check warranties, manuals, remote controls, access codes and account transfers for equipment remaining at the property.
Practical advice for sellers
Complete the form carefully and only after walking through the whole property, including the loft, garden, garage, shed and outbuildings.
Do not mark an item as included because you have not yet decided what to do with it. Equally, do not list every old appliance at its original cost in the hope that the buyer will pay for it.
If an item is excluded:
- remove it before completion
- arrange safe disconnection where necessary
- make good any agreed damage
- leave any replacement promised in the contract
Tell the conveyancer promptly if circumstances change. A boiler breaking, appliance being damaged during removal or item being sold accidentally should be dealt with openly rather than left for the buyer to discover on moving day.
Frequently asked questions
Are fixtures automatically included in a house sale?
Fixtures ordinarily pass as part of the land unless the contract excludes them. The contract can therefore provide that a particular fixture will be removed.
Are carpets included when buying a house?
Not automatically. Fitted carpets are normally treated as chattels rather than fixtures. Check whether the TA10 records them as included, excluded or available for purchase.
Are curtains and blinds included?
Curtains and blinds are commonly treated as chattels, but sellers often agree to leave them. Rails, poles and fittings may require separate consideration. The TA10 should specify the arrangement.
Are integrated appliances included?
They are more likely to be fixtures than freestanding appliances, but appearance alone is not conclusive. Their inclusion should still be confirmed expressly.
Can a seller take fitted wardrobes?
A genuinely built-in wardrobe is likely to be a fixture and would ordinarily pass with the property. The seller can reserve it under the contract, provided the exclusion and consequences of removal are made clear before exchange.
Can a seller take plants from the garden?
Plants growing in pots normally remain chattels. Plants, shrubs and trees rooted in the soil ordinarily form part of the land and should remain unless the contract says otherwise.
Can I insist on something shown in the estate-agent photographs?
Not necessarily. Photographs and particulars do not replace the sale contract.
They may provide relevant evidence where a clear representation was made, but the safest course is to ensure that the item is identified as included in the contractual documents.
Can a seller charge extra for fixtures and fittings?
The parties can negotiate an additional price for chattels. A seller can also propose a price for agreeing to leave something that would otherwise be removed.
A fixture forming part of the property should not be assigned an artificial separate value to reduce the buyer’s property tax.
What if the TA10 and estate-agent particulars disagree?
Raise the conflict before exchange and require the final contractual position to be clarified. Do not assume that the version you prefer will prevail.
What if the TA10 was completed incorrectly?
A straightforward mistake should be corrected before exchange. If discovered afterwards, the legal effect depends on the contract, the nature of the mistake, reliance and any resulting loss.
Does the seller have to leave the property clean?
The contract determines the required condition. Ordinary residential contracts do not necessarily promise a professional clean, but the seller must comply with obligations concerning vacant possession, agreed fixtures and removal of excluded contents and rubbish.
Should I check the property before completion?
It is often sensible to ask for a final viewing, particularly where valuable contents are included or fixtures are being removed. Any discrepancy should be raised immediately through the conveyancers.
Make the paperwork match the viewing
The legal distinction between fixtures and chattels is important, but most buyers and sellers should never need a court to apply it.
The practical solution is to make the paperwork match what both parties believe they have agreed. If the chandelier is going, say so. If the dishwasher is staying, identify it. If the seller is removing a fireplace, agree what will replace it and how the room will be left.
A buyer should not assume that every attractive feature seen during a viewing forms part of the purchase. A seller should not assume that anything capable of being unscrewed remains theirs to take.
The best time to resolve the uncertainty is before exchange, while the contract can still be clarified and nobody is standing in an empty kitchen wondering where the oven went.
Last legally reviewed: 31 July 2026
This guide is based on general principles of English and Welsh law, is intended for informational purposes only, and does not constitute legal advice or establish a professional relationship.
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