Agreements between the landlord and the suppliers of those goods and services

Cancellation, validity of credit note

Commercial premises

Single or multiple supply

Contributions to trust fund for maintenance of block of flats



Held on trust

Input tax

Leases requiring landlord to maintain common areas: property service charges

Local authorities

National Insurance contributions

Possibility of including service charges in taxable amount of rental services

Restaurant, consideration for supplies

Restaurants, output tax


Supplies of electricity, heating, water and refuse collection

Supplies to the tenant held to be made by the landlord

Tax treatment of

Transaction composed of a single supply or several independent supplies

Utilities and refuge collection