Furnished

A furnished property is a rental let provided with the furniture, white goods and furnishings a tenant needs to move in and live comfortably, typically beds, wardrobes, sofas, a dining table and chairs, and kitchen appliances. There is no statutory definition of "furnished" in the UK, so the exact contents are set by the tenancy agreement and the inventory rather than by law. Any soft furnishings the landlord supplies must meet the Furniture and Furnishings (Fire) (Safety) Regulations 1988.

What a furnished property usually includes

A furnished let should let a tenant arrive with little more than a suitcase. In practice that means beds and mattresses, wardrobes and chests of drawers, a sofa, a dining table and chairs, and white goods such as a cooker, fridge freezer and washing machine. Some landlords add smaller items such as a kettle, microwave, curtains or a television. Crockery, cutlery and ornaments are not usually included. Because the term has no fixed meaning, the only reliable record of what is provided is the itemised inventory signed at the start of the tenancy.

Fire safety and tax for furnished lets

Furniture is where furnished lets carry their heaviest compliance duty. Upholstered items the landlord supplies, including sofas, armchairs, beds, headboards and mattresses, must meet the ignition-resistance standards in the 1988 fire-safety regulations and carry a permanent fire-safety label, enforced by Trading Standards. From working with self-managing landlords across the UK, this is the obligation most often overlooked when furniture is bought second-hand.

On tax, a furnished let does not attract a special allowance. Landlords cannot claim the cost of first furnishing a property, but they can claim Replacement of Domestic Items relief when they replace existing items on a like-for-like basis. A furnished property simply has more items that can wear out, and the landlord is responsible for repairing or replacing anything listed on the inventory, subject to fair wear and tear.

A furnished let is not the same as a furnished holiday let, which was a distinct tax category for short-term holiday accommodation whose regime was withdrawn in April 2025.

Frequently asked questions

Does furnished include white goods? 

Almost always. A furnished property normally includes a cooker, fridge freezer and washing machine alongside the furniture, but because there is no legal definition you should confirm the exact list in the inventory.

Is it better to let a property furnished or unfurnished? 

It depends on the property, its location and the tenant you want. Furnished can command higher rent but costs more and carries fire-safety duties. Our guide to letting furnished, part-furnished or unfurnished weighs up the decision in full.

Keeping the inventory, fire-safety labels and certificate dates in one compliance checklist makes a furnished let far easier to manage. See also part-furnished and unfurnished.