Tax relief for landlords making energy efficiency improvements under the Green Deal scheme may be under threat. From April 2018 all residential properties must have an energy rating of band E or above or they cannot be let. Currently landlords can claim quasi-tax relief, of sorts, under a complex arrangement for Green Deal improvements through energy bills. There is also the Landlords’ Energy Saving Allowance (LESA), but that end in April 2015.
Tax Barrister, Accountant