[frobozz]

> the cost of energy is borne by the tenant, but the cost of renovations would be borne by the landlord

In addition, as house prices are so high, owner-occupiers often don't have the means to make these improvements until they have been in the house for five or more years.

Landlords get to claim the cost of improvements as a business expense and can save an enormous amount of tax on making those improvements.

Owner-occupiers have to pay out of their net income. So if it costs me 10k, it only costs a landlord 6k. But they still don't do it.

Forcing rented accommodation to have EPC E or better is a really low bar. I think it should be compulsory for landlords to carry out all EPC recommendations to a certain value within a sensible period.

[antisthenes]

> Landlords get to claim the cost of improvements as a business expense and can save an enormous amount of tax on making those improvements.

> You may not deduct the cost of improvements. A rental property is improved only if the amounts paid are for a betterment or restoration or adaptation to a new or different use. See the Tangible Property Regulations - Frequently Asked Questions for more information about improvements. The cost of improvements is recovered through depreciation. [0]

Please explain your post.

[0] https://www.irs.gov/businesses/small-businesses-self-employe...

[frobozz]

If you look at the actual HMRC guidance, rather than some random website, you'd see that

"alterations due to advancements in technology are generally treated as an allowable repair rather than an improvement, if the functionality and character of the asset is broadly the same. For example, when single glazing is replaced with double glazing"

So a more efficient heating system, better windows, better external doors, replacing loft insulation with material with a higher R-value are all within the scope of "allowable repair".

[leoedin]

The parent was talking about the UK, while your link is for the US?