From 2018, the Energy Act 2011 will put in place minimum standards of energy performance that private landlords will have to achieve before new leases can be entered into. This briefing outlines some of the key considerations and how the costs might be relieved through the tax system and in particular through capital allowances. The MEES regulations As provided for in the Energy Act 2011, there are now regulations in place for the minimum energy efficiency standards of privat