Furnishings, fixtures and fittings
Furnishings e.g. carpets, curtains and items of furniture not built in or attached to the house are not included in the price unless stated in writing. Fixtures and Fittings e.g. fitted bedrooms, fitted kitchens are included unless it is stated otherwise.
Confirmation of what is included is set out in detail in a questionnaire, which is attached to the contract. All the items included in a normal property are listed and a box is ticked to show whether they are included, excluded or do not exist.
Whether an item is a furnishing or a fixture or fitting can be confusing e.g. a freestanding wardrobe is furniture but if is it “built in” by screwing it to the wall, it becomes a fixture.
You may wish to split the price between what is paid for furniture and the value of the building itself. This may save Stamp Duty. Careful attention must be paid to whether it is normal to separate such items from the building and a “reasonable value” needs to be placed on them and agreed between Buyer and Seller as “reasonable”. The revenue will look closely at any such transaction to see whether the split is, in their view, “reasonable” and not just an artificial split to avoid duty.