The government was originally planning to amend the annual Wear & Tear Allowance for landlords, making it conditional on the energy efficiency of the property.

Thankfully, they had a change of heart and decided to introduce the more sensible LESA scheme (Landlords Energy Saving Allowance).

This initiative was first mentioned in the Chancellor's 2004 Budget, but since then there have been several amendments and a further addition to extend the scope of the scheme was implemented on 6th April 2007 via measures contained in the Finance Bill 2007.

LESA means that regardless of whether landlords own just one or a large portfolio of properties, if they expect to pay more than £1,500 in annual income tax, a claim under the scheme will effectively provide them with free improvements to their investment.

The qualifying items are: