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.