Country:United Kingdom
Policy status:In Force
Date Effective:2004
Policy Type:Economic Instruments>Fiscal/financial incentives>Tax relief
Policy Target:Buildings>Residential
Agency:HM Revenue and Customs

This policy, announced in 2004, provides an incentive for private landlords to improve the energy efficiency of the residential properties that they let. The policy provided upfront relief (up to GBP 1500) for capital expenditure on investment in cavity wall and loft insulation. In 2005, it was extended cover solid wall insulation, in 2006 to include draught proofing and hot water system insulation, and again in 2007 to include floor insulation. Also in 2007, the programme was extended to 2015, and the government also sought state aid approval to extend its availability to corporate landlords.

Last modified: Mon, 10 Nov 2014 18:30:05 CET