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Finance
UK private rented housing often has poor standards of energy efficiency. Unfortunately, expenditure on structural improvements cannot normally be deducted when calculating taxable profits, giving landlords little incentive to carry them out. The Landlords Energy Saving Allowance (LESA) however, does provide such a deduction, aiming to encourage landlords who pay income tax, to install certain types of insulation in the residential property they let. Log in for detailed information on:
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Landlord Energy Saving Allowance