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Private residential landlords can claim an immediate 100% allowance of up to £1,500 per dwelling per tax year, when improvements to the energy efficiency of the property are made.

The claim is for:

• loft insulation;
• cavity and solid wall insulation;
• draught proofing;
• hot water supply insulation;
• floor insulation.

Conditions:

• The allowance cannot be claimed if ‘rent-a-room’ relief is claimed on that particular property.
• Not possible to claim on commercial or furnished holiday let accommodation.
• The allowance is applied per dwelling rather than per building so for a house converted into three flats the maximum allowance is £4,500.
• The claim is for expenditure incurred before 1 April 2015 for corporate landlords and 6 April 2015 for individual landlords.
• The allowance is separate from the Annual Investment Allowance.
• The allowance is available on an existing dwelling only.