• Property8
  • Property6
  • Property7
  • Property2
  • Property1
  • Property9
  • Property3
  • Property5
  • Property4
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9

Commercial Rent Calculator

 
 
 

This Calculator is intended to help commercial property clients and agents obtain an indication of the Stamp Duty Land Tax (SDLT) due on the acquisition of a new commercial lease. It does not deal with an assignment of an existing lease.

Please read the IMPORTANT NOTE below.

1. What is the commencing annual rent (ignoring any rent free periods)? £
2. Is VAT payable on the rent?
3. What is the term (in years) over which the rent is payable?
  Does the lease make provision for an increase to an amount which is ascertainable at the start of the lease e.g. increasing by or to a fixed amount?
  If so, how many such increases are there during the term?
  In respect of the first increase, after how many years does this take effect?
  What will be the new annual rent after the first increase?
  In respect of the second increase, after how many years does this take effect?
  What will be the new annual rent after the second increase?
  In respect of the third increase, after how many years does this take effect?
  What will be the new annual rent after the third increase?
  Stamp duty land tax payable on the rent reserved
 
  Net present value of the rent reserved by the lease
 

IMPORTANT NOTE: This calculation is for indicative purposes only and should not to be relied upon to determine whether SDLT is due on any particular transaction, and if so, the exact amount payable. The figures may vary according to particular circumstances of a given case and accordingly specific advice should be sought in each case. Please also specifically note the following points:

  • The SDLT calculation is based upon a standard letting of commercial premises and does not deal with special situations for example where there is special VAT treatment e.g. where the property is part residential and part commercial.
  • The SDLT calculation does not take into account any rent reviews which provide for fixed and ascertainable increases in rent. In these circumstances the amount of SDLT payable may increase.
  • In the event that a premium (capital sum) is paid (which is rare these days where market value rent is paid) there may be additional SDLT payable.

There may be schemes which can be adopted to reduce the possible incidence of SDLT depending on the particular circumstances of the case.

To discuss the matter further or for more information about savings structures please contact This email address is being protected from spambots. You need JavaScript enabled to view it. or read some brief examples of possible structures.