Private Rented Housing: Energy Performance Certificates
The question
To ask the Chancellor of the Exchequer, if she will make it her policy to allow improvements made to increase the energy performance rating of rental properties to be tax deductible against rental income.
Answered by James Murray
The Government currently offers several schemes to support landlords and tenants in improving energy efficiency, including VAT relief on Energy-Saving Materials (ESMs), the Boiler Upgrade Scheme (BUS) and the Home Upgrade Grant (HUG).
Repair or maintenance work which also improves the energy efficiency of a rented property is generally already a deductible expense.
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