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Frequently Asked Questions

What should a summary of the service charge account under Section 21 of the Landlord and Tenant Act 1985 contain?

The summary should show:

  • how the costs relate to the service charge demand, or if they will be included in a later demand; 
  • any items for which the landlord did not receive a demand for payment during the accounting period; 
  • any items for which a demand was received and for which no payment was made during the accounting period; 
  • any items for which a demand was received and for which payment was made during the accounting period; and 
  • whether any of the costs relate to works for which an improvement grant has been or is to be paid.

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