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The heat is on
Key points
- Minimum Energy Performance of Buildings (No 2) Bill sets a target of achieving an energy rating of C or above by 2035 and non-domestic property rated B or above by 2030.
- Energy efficiency requirements will require significant investments on domestic properties subject to various caps and limited time exemptions.
- Bringing mortgage lenders into the effort to improve the housing stock could give rise to a two-tier market with newer homes becoming more desirable.
- Landlords with a multiple property portfolio can claim costs as a deduction from income but the position is less clear for those with single rental properties.
- Clarification on the type of expenditure incurred by landlords that is deductible from income such as installing cavity wall insulation is required.
There has been a recurring theme in the conversations I have had with landlord clients in recent years. In addition to the adverse changes...
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