The UK government’s 0% VAT scheme for energy-saving measures, including sash window draught proofing, offers landlords and real estate agencies a cost-effective way to improve property energy efficiency without replacing windows. This guide explores how draught-proofing sash windows can enhance EPC ratings, reduce tenant energy costs, and preserve the charm of period properties.
1. Understanding the 0% VAT Scheme for sash windows
What is the 0% VAT Scheme?
To promote energy-efficient home improvements, the UK government launched the 0% VAT scheme. This initiative removes the standard 20% VAT on qualifying installations, including draught-proofing sash windows, making it more affordable for landlords to improve their properties.
Why it matters for landlords
- EPC compliance: By 2028, all rental properties must achieve a minimum EPC rating of C. Sash windows draught proofing can significantly reduce heat loss, a key factor in EPC assessments. According to the Energy Saving Trust, draught proofing can improve a property’s EPC rating by 1–2 grades, helping landlords meet regulatory requirements.
- Cost savings: The 0% VAT rate reduces upfront costs. For example, draught proofing 10 windows at £259.99 per window saves £519.98 in VAT. This makes it a more financially viable option compared to full window replacements, which can cost upwards of £2,000 per window.
- Tenant appeal: Enhanced energy efficiency reduces heating costs, increasing a property's desirability among tenants. A study by the National Residential Landlords Association (NRLA) found that energy-efficient homes have lower void periods and higher tenant retention rates.
Timeframe and availability
The scheme is currently active, with no confirmed end date. However, landlords should act promptly to take advantage of the savings and prepare for upcoming EPC regulations.
2. How draught proofing sash windows works
The process
Draught proofing sash windows entails sealing gaps in the window frame to block cold air infiltration and retain indoor warmth. Key areas addressed include:
- Parting beads and staff beads: These vertical strips are common sources of air leaks. Expert installers use high-quality brush pile seals or rubber strips to block these gaps effectively.
- Meeting rails: The horizontal sections where the sashes meet are sealed to improve heat retention. Older sash windows often develop larger gaps due to wear and tear, making draught proofing especially crucial.
- Perimeter seals: Rubber or brush pile seals are installed around the window frame to create a tight seal. Selected for their durability, these materials are designed to endure frequent use.
Benefits of draught proofing
- Improved energy efficiency: Reduces heat loss by up to 85%, according to the Energy Saving Trust. This can lead to annual energy savings of £45–£97 per property, depending on the size and condition of the windows.
- Preservation of original features: Unlike replacement windows, draught proofing retains the aesthetic appeal of original sash windows, making it ideal for period properties. This is particularly important in conservation areas or listed buildings, where altering the appearance of windows may require planning permission.
- Enhanced comfort: Eliminates cold draughts and reduces window rattling, improving tenant satisfaction. A well-sealed window also makes the room quieter by reducing noise infiltration.
| Option | Cost Per Window | Total Cost (10 Windows) | Annual Energy Savings | Payback Period |
| Draught Proofing | £259.99 | £2,599.90 | £360–£970 | 2-3 years |
| Replacement Windows | £2,000+ | £20,000+ | £400 | 50+ years |
Savings based on Energy Saving Trust data: Draught proofing reduces heat loss by 80–85% in sash windows, cutting energy bills by £45–£97 annually per property.
3. Eligibility for the 0% VAT Rate
Qualifying properties
- Residential rentals: Full 0% VAT applies to purely residential units. This includes houses, flats, and HMOs (Houses in Multiple Occupation).
- Mixed-use properties: VAT is split between residential (0%) and commercial (20%) portions. For example, if a property has a shop on the ground floor and a flat above, only the flat qualifies for the 0% VAT rate.
- Listed buildings/conservation areas: Draught proofing is often permissible as it retains original windows, avoiding planning conflicts. However, landlords should always confirm with their local authority before proceeding.
Key considerations
- EPC impact: Draught proofing can raise an EPC rating by 1–2 grades, helping landlords meet regulatory requirements. According to the Department for Energy Security and Net Zero, improving a property’s EPC rating can also increase its market value by up to 14%.
- Tenant benefits: Lower energy bills and improved comfort make properties more attractive to tenants, reducing void periods. A survey by the NRLA found that 72% of tenants consider energy efficiency an important factor when choosing a rental property.
4. Maximising ROI for property portfolios
Strategic tips for landlords
- Target high-impact properties: Prioritise units with EPC ratings below C or high tenant turnover. These properties are most likely to benefit from energy-efficient upgrades.
- Bulk discounts: Negotiate rates for multiple properties to further reduce costs. Many installers offer discounts for larger projects, making it a cost-effective option for landlords with extensive portfolios.
- Combine measures: Pair draught proofing with other energy-saving upgrades, such as loft insulation or secondary glazing, for greater efficiency. The Energy Saving Trust estimates that implementing these measures can cut energy bills by as much as £300 per year.
Avoid common pitfalls
- DIY solutions: Temporary fixes (eg adhesive strips) lack durability and may void warranties. Professional installers utilise premium materials built for longevity, guaranteeing sustained energy savings.
- Non-compliant installers: Ensure contractors follow HMRC guidelines to retain VAT exemptions. Always request a VAT invoice and verify the installer’s credentials before proceeding.
5. Choosing a reliable installer
Checklist for landlords
- VAT registration: Confirm the installer is VAT-registered to apply the 0% rate. This is essential to ensure compliance with HMRC regulations.
- Experience with sash windows: Look for specialists familiar with historic frames (eg brush pile systems over temporary fixes). Seasoned installers can recommend the most effective solutions tailored to your property’s needs.
- EPC expertise: Installers should provide documentation to support EPC upgrades. This includes a detailed breakdown of the work carried out and its expected impact on the property’s energy efficiency.
- Fixed pricing: Providers like Simply Sash Windows offer services from £259.99 per window, including VAT-free quotes. This ensures transparency and helps landlords budget effectively.
6. Practical tips for maximising savings
Focus on high-impact areas
- Living rooms and bedrooms: Prioritise rooms with noticeable heat loss. Frequently used areas benefit the most from enhanced insulation, maximising comfort and efficiency.
- Period properties: Ensure your sash windows are properly maintained to maximise efficiency. Routine upkeep, including repainting and rebalancing sashes, helps extend window longevity and enhances functionality.
Plan ahead
- Book early: Avoid price increases or availability issues by scheduling installations in advance. Many installers experience high demand during the winter months, so booking early can help secure a convenient slot.
- Regular maintenance: Conduct routine inspections and cleaning to preserve sash window efficiency and extend their lifespan. Look out for issues like cracked seals or loose sashes.
Combine with other upgrades
- Secondary glazing: Adds insulation without replacing sashes. This is particularly useful in listed buildings where double-glazing may not be permitted.
- Heavy curtains/shutters: Reduces heat loss by 30%. According to the Energy Saving Trust, heavy curtains can save up to £25 annually on energy bills.
Final notes
Draught-proofing sash windows under the 0% VAT scheme offers landlords a low-cost, high-impact solution to meet EPC standards, reduce voids, and enhance tenant satisfaction. By partnering with accredited specialists and focusing on strategic upgrades, property managers can future-proof their portfolios while preserving the charm of period homes.
For further details on VAT compliance or EPC requirements, consult HMRC’s VAT Notice 708 or the Energy Saving Trust.
Copyright 2025. Article was made possible by site supporter Victoria Iurieva for Chameleon Decorators.