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HMRC internal manual

Stamp Duty Land Tax Manual

Chargeable Consideration: Rent: Inclusive of services etc: Example 4

The terms of a lease are that rent of £2,000 per month is payable, including £1,200 forservices. The market rent for a similar property without services would be £1,800 andservices would be £200.

Although the £2,000 is expressed as being both for rent and services and there is anapportionment, this is not on a just and reasonable basis. In such cases,the stamp duty land tax (SDLT) legislation provides for tax to be calculated on the basisof a just and reasonable apportionment. £1,800 is therefore treated as rent for SDLTpurposes.