Landlord's Energy Saving Allowance

The landlord's energy saving allowance is intended to reduce energy consumption and carbon emissions. 

It gives residential landlords a tax deduction of up to £1,500 per property for installing insulation into existing residential properties.  It is currently not available to companies, but it was announced in the 2007 Budget that it will be extended to them (subject to receiving European Union approval).

The relief is available for the installation of: cavity wall and loft insulation; solid wall insulation (from 7 April 2005); hot water system insulation and draught proofing (from 6 April 2006); and floor insulation (from 6 April 2007).