Question to the HM Treasury:

To ask His Majesty's Government whether they have any plans to allow landlords of rented properties to claim (1) adding insulation where there was none before, and (2) upgrading a central heating boiler from an older, less efficient model, as expenses.

The Government continues to support both owner-occupier and private rented sector households to improve the energy efficiency of their homes. Landlords are therefore eligible to claim support to install low-carbon heating or energy efficiency upgrades in their properties under schemes like the Boiler Upgrade Scheme and Energy Company Obligation (ECO) 4.

The Government keeps all aspects of the tax system under review and any decisions on future changes will be taken in the context of the wider public finances.