Landlords Energy Saving Allowance (LESA)
LLandlords Energy Saving Allowance (LESA) is a tax allowance of up to £1,500 per property that private landlords can claim when they install energy efficiency measures in their rented properties.
When the LESA was introduced with the 2004 Budget it only covered loft and cavity wall insulation. Since then its remit has been extended and currently covers the installation of the following energy efficiency measures:
- Loft insulation
- Cavity wall insulation
- Solid wall insulation
- Draught proofing
- Hot water system insulation
- Floor insulation
It is a very simple process where expenditure is offset against tax through the annual Tax Return form, up to a maximum of £1,500 per property.
The Council's Home Energy Team have produced a fact sheet to explain what LESA is and how to claim. You can download this via 'Downloads'.
