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HMRC internal manual

Stamp Duty Land Tax Manual

Chargeable Consideration: Rent: Inclusive of services etc: Example 1

The terms of a lease are that rent of £1,000 per month is payable. The landlord has agreed that this will include payment for services, but this is not expressly provided for in the lease.

The fact that a service charge is reserved in the lease as rent does not necessarily make it rent for stamp duty land tax purposes. However in this case the service charge has not been provided for in the terms of the lease, either as a separate figure or as part of an inclusive figure of rent which is apportioned.

The £1,000 is therefore treated as rent.