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HMRC internal manual

Stamp Duty Land Tax Manual

Chargeable Consideration: Rent: Inclusive of services etc: Example 3

The terms of a lease are that rent of £1,000 per month is payable, including £200 for services. This represents a fair amount for services as the market rent for a similarproperty without services would be £800.

Although the whole £1,000 is reserved as rent, a distinct amount is identified in the lease as being for services and this apportionment is on a just and reasonable basis.

Only £800 is therefore treated as rent for stamp duty land tax purposes.