Landlord's Eergy Saving Allowance

Poodle

Hi

I believe that the installation of double glazing into a let property is now covered by the LESA.

However, I need to find a backup for this plus a date that the LESA was extended to include this.

I have searched on HMR&C but cannot find it

Also if a kitchen in a let property is destroyed by a fat fire and insurance does not cover this, would the cost of renewing the kitchen incurred by the landlord fall under repairs and renewals, where no enhancement save for the use of modern materials happens?

Help please

Poodle

Poodle

Hi

I have sorted this thanks.

Both items are actually repairs per Inland Revenue Tax Bulletin - Issue 59

Poodle

Dean

I know you've now sorted it but did you see the thread on here re: Capital vs Revenue? Lots of stuff came up in that and, I for one, found it very interesting. Certainly a tick in the CPD box - well worth a read.

Regards

Dean

Poodle

Hi Dean,

I did see the thread thanks and I would say that TB 59 is also a good read as an extension to that thread as it clarifies the type of expenditure on building work undertaken on a let properety that is allowable and that which is not.

Poodle