You can use this calculator to help you work out whether a rent increase is considered abnormal and - if it is - how much SDLT, if any, is payable. The abnormal rent rules apply to leases granted on or after 1 December 2003 so this calculator cannot be used for leases granted before that date.
This calculator can be used for only the most basic Abnormal Rent Increases and leases. More complex leases and rent increases cannot be accommodated using this tax tool
Please provide all relevant information then click the calculate button and the results will be shown. If you need help completing any of the details please refer to the abnormal rent increase calculator guidance notes.
