Can I Claim for Landlord’s Energy Saving Allowance (LESA) for Two Consecutive Years?

Question:
Is it permissible to make provision on an annual basis for LESA since I installed cavity wall insulation and loft insulation a few years back and wish to apply for relief again this year?

Arthur Weller Replies:
If you go to:
www.direct.gov.uk/en/HomeAndCommunity/Privaterenting/RentingOutYourProperty/DG_175186 on the Government website you can see that up to £1,500 can be claimed as a tax allowance each year.
Is it permissible to make provision on an annual basis for LESA since I installed cavity wall insulation and loft insulation a few years back and wish to apply for relief again this year?

Arthur Weller Replies:<>
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This question was first printed in Property Tax Insider in October 2011.