Landlord's energy saving allowance (BN REV 37) Landlords who let residential property may currently claim a deduction, the Landlords Energy Saving Allowance (LESA), against profits for expenditure to install loft insulation or cavity wall insulation in dwelling houses which they let. The maximum amount which may be claimed is limited to £1,500 per building.

With effect from 7 April 2005, the scope of the LESA will be extended to include solid wall insulation.