Landlord's energy saving allowance (LESA)

The LESA is a tax allowance which lets landlords claim on their income or corporation tax against the cost of buying and installing certain energy saving items. Tax relief is for a maximum of £1500 per property.
You can claim for installing the following items:

• Draft proofing
• Loft insulation
• Floor insulation
• Cavity wall insulation
• Solid wall insulation
• Insulation for hot water systems

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The content and advice is for information only. Last updated 26.07.2009.

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