Private Rented Housing: Heating

(asked on 21st October 2021) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government plans to treat the replacement by residential landlords of high carbon heating systems in rental accommodation with low carbon systems such as heat pumps as tax deductible repairs.


Answered by
Lucy Frazer Portrait
Lucy Frazer
Secretary of State for Culture, Media and Sport
This question was answered on 29th October 2021
The Government has recently announced support to incentivise the installation of low carbon heating as part of the Net Zero Strategy. The new £450 million Boiler Upgrade Scheme will support the uptake of heat pumps, which we are confident will soon be a cost-effective alternative to oil heating. The Home Upgrade Grant also provides support to landlords with low-income tenants in off gas-grid properties to install energy efficiency upgrades and low carbon heating, subject to a minimum contribution. The Government also maintains a reduced rate of VAT of 5 per cent for the installation of many energy saving materials, including ground source and air source heat pumps, subject to certain conditions. HM Treasury keeps the tax treatment of deductions for landlords under review.
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