What does LESA stand for?

Landlord's Energy Saving Allowance (UK)

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Samples in periodicals archive:

THE National Landlords Association (NLA), the UK's leading representative body for landlords, has urged private-residential landlords to use the Landlord's Energy Saving Allowance (LESA) - a tax break allowing landlords to claim on their tax return against the cost of buying and installing energy saving items.

Tax breaks for greener homes

There is a tax benefit known as the Landlord's Energy Saving Allowance (LESA), Q Q A A whereby a landlord is entitled to a tax deduction if they incur expenditure on energy-saving measures.

Speed is of the essence; Homes & Property lawyer Karen Whitburn ...

These are the landlord's energy saving allowance, VAT on residential conversions and renovations, and capital allowances on conversion of parts of business premises into flats.

Allowance a welcome boost