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Energy-efficient homes

15 March 2016 / Jeremy Chapman , Julian Rosser
Issue: 4542 / Categories: Comment & Analysis , Land & property

The tax implications for landlords of the forthcoming minimum energy-efficiency standards for rented property.


  • Tenancies of property will be subject to a minimum energy performance rating.
  • Property owners will be seeking tax-efficient ways to carry out improvement works.
  • The effect of the state of rental properties at the time of purchase.
  • Will work be an improvement or a repair?
  • The reduced rate of VAT for energy-saving materials is under review.


The Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015 introduce measures to improve the energy efficiency of particular private rented properties in England and Wales. From 1 April 2016 tenants of domestic private rented property can ask their landlord to give consent to them making prescribed energy-efficiency improvements to the property. From 1 April 2018 a landlord will be unable to grant a new tenancy of...

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