Dan Potts captains the side as he did against Cambridge United in the fourth round, slotting into a back five, with Peter Kioso another addition in defence from Saturday's league match.
Luke Berry makes his return to the starting line-up for the first time since the home win against Bristol City in January, joining Gabe Osho and Carlos Mendes Gomes in midfield.
After scoring in the last FA Cup outing Admiral Muskwe starts alongside Harry Cornick in attack as the Hatters look to make the quarter-finals for the first time since 1994.
Town: Steer; Kioso, Burke, Lockyer, Potts (C), Bell; Berry, Osho; Mendes Gomes; Muskwe, Cornick.
Substitutes: Isted, Bree, Naismith, Hylton, Snodgrass, Clark, Campbell, Thorpe, Jerome.
Chelsea: Kepa; Hudson-Odoi, Sarr, Rudiger, Kenedy; Niguez, Jorginho (C), Loftus-Cheek; Mount; Werner, Lukaku.
Substitutes: Mendy, Kante, Kovacic, Pulisic, Barkley, James, Williams, Vale, Hall.
Referee: Peter Bankes