§ 18, paragraph 1, of the Act defines a service tax as „an amount to be paid by a tenant of an apartment as part of or in addition to the rent Since the buildings and land we own and manage are all different, the amounts charged to residents in different buildings are also different. Not all services are paid through your service fee. The general principle of a rental agreement is that the lessor does not have to provide a service that is not covered by the rental agreement and that the tenant does not have to pay for something that is not expressly stipulated in the rental agreement. When collecting the service fee or maintaining the decline or reserve funds, the landlord holds the tenants` money until they spend it in the future for the benefit of the tenants – that is, they act as trustees for the money. This will be an administrative fee and will be treated separately. As a general rule, the owner must provide certain services as part of the rental agreement and may collect a service fee. However, they are required to pay for all personal heating or water taxes, as they are not covered by the housing allowance or universal credit. If the service fee is to be paid by tenants of more than four homes, the summary must be certified as a fair summary by a qualified accountant and the lessor must provide the accountant with accounts, receipts and other appropriate documents to support it. If the owner is a local authority, one of their officials, who is a qualified accountant, can certify the summary, but in all other cases, the accountant must be independent of the owner. This does not apply if you have to pay the service fee to a management company mentioned in the rental agreement and not directly to your landlord. Requests must still be made in writing, but they must not contain the name and address of your landlord. If you make a payment, ask the manager to provide you with a receipt.
Although contracts vary from building to building, the Royal Institute of Chartered Surveyors has published guidelines proposing best practices for building managers in terms of operating costs. You should receive an annual statement showing the payments you have made. Each year, you receive personalized service account information that includes details about the services you receive and the costs associated with providing each item.