Landlord's Energy Saving Allowance
This content applies to Scotland only.
Housing laws vary between Scotland and England. This page applies to Scotland only. Get advice relating to England
Although the Landlord's Energy Saving Allowance has existed since 2004 many landlords don't know about it. You could be improving your property at no cost to yourself and saving your tenants money on their energy bills.
What is the LESA?
The Landlord's Energy Saving Allowance (LESA) is a tax allowance of up to £1,500 per property for private landlords installing energy efficiency measures in their rented properties. It is available to all landlords.
What are the advantages?
Energy efficiency measures are a win-win situation for landlords. They can add value to your property and improve its rental potential. Additionally, they can reduce running costs of the flat making it easier for your tenants to budget, giving them a cosier living environment and hopefully making them more likely to stay longer.
What can I claim for?
The LESA allows you to claim against money spent on the following energy efficiency measures:
- loft insulation
- cavity wall insulation
- solid wall insulation
- draught-proofing
- hot water system insulation (tank and pipe lagging)
- floor insulation.
How do I claim?
Although this tax allowance has existed since 2004, many landlords don't know about it. It's easy to claim:
- simply install insulation in your rented property
- claim back expenditure of up to £1,500 per property
- fill in the relevant box on your tax return.
Contact your local tax office or check your tax return for further details, or download the factsheets on LESA from the Changeworks website.
