Is home insulation tax deductible?

May 13, 2022 | FAQ

If the insulation is for your primary residence and not linked to a property used for work, then the answer is no.

If you use your property as a home office, most types of insulation, e.g. EWI, cavity wall, double or triple glazing, become part of the building and therefore count as a capital expense. A tax deduction isn’t allowed for capital expenses except as a capital allowance (CA) (HMRC’s equivalent of depreciation). The trouble is that the rules don’t allow CAs for capital costs on dwellings, e.g. your home. If you use your property for work, it’s always worth getting clarification from an accountant or HMRC.