By Tony Booth

A new set of regulations - The Energy-Saving Items Regulations 2007 - is before parliament, which will help landlords claim income tax deductions for a range of energy saving property enhancements - all of which could be incorporated into a let property at what would amount to nil cost.

The previous allowance regime was restricted to £1,500 per building, but this is now set to become 'per dwelling' - which means the owner of a converted property with six flats could potentially claim £9,000 worth of enhancement tax deductions to help him go green.

What is more, the claim can be spread over successive tax years at the maximum amount per year per dwelling, which means careful planning could reduce the landlord's tax burden substantially and improve annual yield for a prolonged length of time.

The new measures were first introduced under powers conferred by sections 312 and 314 of the Income Tax (Trading and Other income) Act 2005.