Is my service charge statement correct?

When costs may be charged at all

The decree divides costs according to a clear principle. The landlord bears costs connected with the Ausübung dinglicher Rechte (exercise of real rights), the tenant bears costs connected with use. The Flemish Government's list is expressly not exhaustive, so the allocation turns on this principle.

One exception is absolute: in residential leases, property tax may never be passed on to the tenant, not even by contract clause.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Costs connected with the use of the dwelling
• Consumption of water, gas and electricity
• Common service costs such as cleaning, lift and lighting
• Heating costs based on consumption

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• onroerende voorheffing (property tax), never and without exception
• Costs connected with ownership, that is, with the Ausübung dinglicher Rechte (exercise of real rights)
• Preservation of the building structure and major repairs
• Owner's building insurance

The deadlines

Costs and charges must appear in a separate statement, kept apart from the rent. The tenant may request the supporting documents at any time, and the landlord must produce them.

When costs may be charged at all

Unless otherwise agreed, the tenant bears the ancillary costs connected with use as well as the costs of the common parts. Which further items are borne by whom is governed by the contract.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Electricity, water and heating according to consumption
• Common costs such as cleaning, elevator and lighting of the common parts
• Waste removal
• Consumption-dependent ancillary costs of the dwelling

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Maintenance and repair of the structure, unless agreed otherwise
• What the contract does not assign to the tenant

The deadlines

Settlement is by agreement. The court decides disputes over ancillary costs.

When costs may be charged at all

The Lejeloven restricts charges that may be billed separately from the rent to the tenant's individual, metered consumption. Settlement is effected either through an a-conto payment subject to an annual account or through the tenant's direct contract with the utility provider. Any item not covered by this, for instance fixed fees, must be included in the rent.

Heating and hot water may generally not be factored into the rent, and they are accounted for separately. An exception applies to rooms and shared households.

What may go on the statement

The catalogue is exhaustive. Apportionable items are:

• individual consumption of heating and hot water
• consumption of water, where metered
• consumption of electricity and cooling
• antenna and internet, if agreed

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• fixed fees such as refuse collection
• communal laundry and stair cleaning
• administration and PBS fees (automated payment service charges)
• renovation and maintenance of the building

The deadlines

Annual consumption statement. The tenant may have it reviewed by the Huslejenævn (Danish Rent Tribunal).

When costs may be charged at all

Unless otherwise agreed, the tenant bears the utility and consumption costs. The contract determines which items are included in the rent and which are charged separately. The tenant is responsible for everyday minor maintenance, such as light bulbs and fuses, while the landlord is responsible for the structure.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Heating and hot water
• Water and wastewater
• Electricity based on consumption
• Waste collection
• Consumption-dependent ancillary costs of the dwelling

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Structural repairs, pipework and the heating system, which are borne by the landlord
• Maintenance of the structure
• What the contract does not expressly name

The deadlines

Accounting is governed by agreement. Disputes are decided by the üürikomisjon (rent commission) or the court.

When costs may be charged at all

There is no uniform statutory rule. The lease agreement determines which ancillary costs are included and which are paid separately. Water is often included in the rent, but may be charged separately based on meter or estimate. The tenant is entitled to a clear breakdown.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Water, if the contract provides for it separately, by meter or estimate
• Heating, if the contract provides for it
• Electricity under the tenant's own contract

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Anything not expressly named in the contract
• Maintenance and repair of the building

The deadlines

Settlement follows the contract. In case of ambiguity, the tenant may demand a written breakdown.

When costs may be charged at all

The list in Décret 87-713 is exhaustive. Anything not listed there remains with the landlord, regardless of any contractual clause. A clause imposing further charges on the tenant is deemed unwritten.

What may go on the statement

The catalogue is exhaustive. Apportionable items are:

• Water and energy for the dwelling and the common parts
• Operation of the lift
• Routine maintenance and minor repairs of the common parts
• Cleaning and upkeep of the outdoor areas
• Caretaker, but only at 75 percent for cleaning and refuse, at 40 percent if only one of the two tasks is performed
• Ancillary rental taxes, in particular the refuse collection charge (taxe d'enlèvement des ordures ménagères)

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Major repairs, roof, facade restoration, replacement of the boiler or lift
• Management fee and costs of the rental management, never and not even on a pro-rata basis
• Fee of the syndic (manager of the co-ownership), unless expressly covered
• Building insurance
• Property tax (taxe foncière), except for the portion relating to refuse collection
• Everything attributable to wear and tear due to age (vétusté)

The deadlines

Annual settlement, with receipts to be provided one month in advance. The tenant may recover wrongly paid amounts for three years; the landlord may likewise claim additional payments for three years retroactively.

When costs may be charged at all

The tenant usually bears the consumption costs and his share of the koinóchrista (common expenses), while the landlord usually bears only the insurance. What exactly the tenant bears is determined by the contract.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Electricity, water and gas by consumption
• Share of the koinóchrista (common expenses): cleaning, elevator, lighting of the common parts
• Share of heating oil in buildings with central heating
• Internet, if agreed

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Building insurance, usually borne by the landlord
• Structural repairs and maintenance of the structure

The deadlines

The building management settles the koinóchrista (common expenses) monthly. The court decides disputes over the amount.

When costs may be charged at all

There is no statutory catalogue of apportionable items. What the tenant pays follows from the tenancy agreement, but the agreement cannot pass on the duties from section 12 of the Residential Tenancies Act 2004. Structural repairs, keeping the dwelling up to housing standards, and insurance stay with the landlord.

In a development, section 18 of the Multi-Unit Developments Act 2011 adds another layer: the unit owner owes the service charge to the owners' management company, not the tenant. A clause that tries to shift it onto the tenant does not change that debt and can be challenged in an ordinary tenancy.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Rent
• The deposit, which the landlord must repay promptly under section 12(1)(d)
• Electricity and gas, if the meter runs in the tenant's name
• Water, to the extent it is charged at all
• Refuse collection, if the tenant holds the contract themselves
• TV and telecoms
• Proven costs of damage the tenant caused

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• The service charge and sinking-fund contribution owed to the owners' management company (OMC): the owner's debt
• Structural upkeep and repairs under section 12(1)(b)
• Building insurance, including at least 250,000 euros of liability cover, under section 12(1)(c)
• Local Property Tax
• The landlord's management and letting-agent fee
• Processing, credit-check and reference fees before the tenancy is agreed

The deadlines

A dispute over running costs or the deposit goes to the Residential Tenancies Board (Rtb) for dispute resolution, not to court. There is still no third-party deposit scheme. Legislation for one passed in 2015 but has never been commenced, so the landlord holds the deposit directly and must repay it promptly, justifying any deduction under section 12(4).

When costs may be charged at all

The allocation under 23. gr./23. gr. a is the statutory default rule; a deviating allocation is permitted only if it is expressly stipulated in the lease agreement (23. gr. b). Jointly invoiced services for several units are distributed according to co-ownership shares (24. gr.), and expenses advanced by the landlord are offset against the next rental payment (25. gr.).

What may go on the statement

The catalogue is exhaustive once the apportionment is agreed in the tenancy agreement. Apportionable items are Water, electricity and heating costs for the rented dwelling itself (the tenant registers directly with the utility provider).

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Property charges, including property tax and insurance premiums (23. gr. 1. mgr.)
• For condominium units: the share of common costs for the elevator, heating, lighting and water in common areas, and maintenance of the outdoor grounds (23. gr. 2. mgr.)
• Flat-rate, non-consumption-based annual utility fees and meter rents (23. gr. 3. mgr.)

The deadlines

No separate statutory deadline is known.

The ceiling

Incentive rule instead of a cap: if the leased property is newly connected to district heating, the landlord may increase the rent. The increase may be up to half of the tenant's operating cost savings, until the landlord's investment costs are amortised (26. gr.). Thereafter, any further savings benefit both parties by one half each.

When costs may be charged at all

The principle is that manutenzione ordinaria (ordinary maintenance) is borne by the tenant, while manutenzione straordinaria (extraordinary maintenance) is borne by the landlord. The catalogue under Art. 9 applies unless the parties have validly agreed otherwise. Under settled case law, the administrator's fee is explicitly not covered by Art. 9.

What may go on the statement

The catalogue is exhaustive once the apportionment is agreed in the tenancy agreement. Apportionable items are:

• cleaning and operation of the building
• water, electricity and heating of the common parts
• operation of the lift
• refuse collection
• porter or caretaker
• manutenzione ordinaria (ordinary maintenance) of the lift and the systems

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• manutenzione straordinaria (extraordinary maintenance), borne by the landlord
• fee of the amministratore di condominio (condominium administrator) and his expenses
• renewal of installations and building components
• IMU (municipal property tax) and building insurance

The deadlines

Payment is due within two months from demand. The tenant is entitled to receive the cost breakdown, the allocation key, and copies of the supporting documents (Art. 9 Abs. 2), and may withhold payment until these are provided.

When costs may be charged at all

In the absence of a special agreement, the tenant bears the consumption-dependent ancillary costs arising from the use of the apartment, while the pričuva remains with the landlord. Which party bears any further costs is governed by the contract.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• electricity, water and gas according to consumption
• refuse collection
• municipal fees arising from use
• consumption-dependent ancillary costs of the apartment

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• the building maintenance reserve (pričuva), which is borne by the landlord
• maintenance and repair of the building structure
• anything not arising from use, unless otherwise agreed

The deadlines

Settlement is made as agreed. Any dispute over ancillary costs is decided by the court under the Zakon o obveznim odnosima.

When costs may be charged at all

Unless otherwise agreed, the tenant pays the ancillary costs he consumes. Which party bears the fixed building charges for management and common areas is determined by the contract. In a furnished long-term letting, the landlord often assumes them.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Electricity, heating and water based on consumption
• Internet
• Consumption-dependent ancillary costs of the dwelling
• Building management and common areas by agreement

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Maintenance and repair of the structure, unless agreed otherwise
• What the contract does not assign to the tenant

The deadlines

Settlement is by agreement. Disputes are decided by the court under the Dzīvojamo telpu īres likums.

When costs may be charged at all

The list in Art. 4 and 5 VMWG is exhaustive for heating and hot water costs: anything not named in Art. 4 may not be charged as such costs, and anything expressly excluded by Art. 5 remains with the landlord, even if the lease provides otherwise.

If the landlord charges the costs by statement of account, he must prepare it at least once a year and submit it to the tenant. If he charges them as a flat rate, he must base it on average values of three years (Art. 3). Heating costs for non-let premises are fundamentally borne by the landlord (Art. 7 Abs. 1).

Only if no consumption metering devices are installed and the vacancy was demonstrably heated solely for frost protection does the landlord as a rule bear only a portion thereof. This portion is graduated according to building size (Art. 7 Abs. 2). This is expressly not a general apportionment key, but solely the landlord's share for vacant units.

What may go on the statement

The catalogue is exhaustive. Apportionable items are:

• Fuels and energy consumed for heating and hot water
• Electricity for burners and pumps of the heating system
• Operating costs for alternative energies
• Cleaning of the system and chimney, including waste and slag removal
• Periodic inspection and maintenance of the heating system

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Repair and replacement of the heating/hot water systems (Art. 5 Bst. a)
• Interest and depreciation of the systems (Art. 5 Bst. b)

The deadlines

No specific objection or recovery deadline is known; the general limitation periods under the ABGB should apply.

When costs may be charged at all

The tenant generally bears consumption-related ancillary costs, often settled through the landlord. The contract determines which further items the tenant must bear, such as building and maintenance charges.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Heating, hot and cold water
• Electricity and gas by consumption
• Waste collection
• Internet and cable television, if agreed
• Building and maintenance charges by agreement

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Repair and restoration of the structure, unless agreed otherwise
• Costs not assigned to the tenant by the contract

The deadlines

Settlement is by agreement. The court decides any dispute.

When costs may be charged at all

The landlord collects an avance sur charges (advance payment toward service charges) and must submit a detailed décompte (statement of account) itemising the nature of each expense. Only actual costs may be charged; a lump sum without supporting evidence is challengeable.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Heating and hot water
• Water and wastewater
• Operation and cleaning of common areas
• Electricity for the common parts
• Routine maintenance of shared installations

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Maintenance and major structural repairs, which remain the landlord's responsibility
• The landlord's administrative costs
• Building insurance and property tax, unless otherwise agreed

The deadlines

The tenant may contest the décompte (statement of account) and demand supporting documents. Disputes over charges locatives (tenant service charges) are decided by the juge de paix (justice of the peace), provided the amount in dispute is below 10,000 euros.

When costs may be charged at all

The tenant bears the cost of consumption. Liability for building and communal costs (condominium) depends on the contract. The registered lease agreement should clearly itemise the charges.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Electricity, water and gas by consumption
• Share of building and communal costs (condominium), if agreed
• Internet, if agreed

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Structural repairs and maintenance of the substance, which the landlord bears
• What the contract does not assign to the tenant

The deadlines

Settlement is by agreement. Disputes go to the Adjudicating Panel or the court.

When costs may be charged at all

The list in the Besluit servicekosten is exhaustive: if an item is not listed there, it may not be passed on as service charges. Recovery is permitted only for amounts the landlord has actually paid and then recharges to the tenant.

What may go on the statement

The catalogue is exhaustive. Apportionable items are:

• Heating and hot water
• Electricity and gas for the communal areas
• Cleaning of the communal rooms
• Caretaker services
• Small inventory and furnishings, insofar as included in the tenancy
• Elevator and building services in operation

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Landlord's administrative costs and authority fees
• Maintenance of the dwelling, painting, roof, external building cleaning
• Owner's share of property tax
• Building insurance, which is not tenant's insurance
• Anything not listed in the Besluit servicekosten

The deadlines

The annual statement must be rendered within six months after the end of the calendar year (Art. 7:259 Abs. 2 BW). The tenant may have the account reviewed by the Huurcommissie (Rental Committee).

When costs may be charged at all

In addition to rent, the landlord may only charge for consumption of electricity and fuel, and water and wastewater. This applies only if the lease expressly so provides and the consumption is metered or allocated by a clear formula. This list is exhaustive: all other costs must be included in the rent.

The rule is mandatory and may not be altered to the tenant's detriment.

What may go on the statement

The catalogue is exhaustive. Apportionable items are:

• Consumption of electricity and fuel on the basis of metering
• Water and wastewater, if metered or allocated by a clear formula

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Property tax
• Waste collection and insurance
• Television and cable fees
• Felleskostnader (common costs) such as stair cleaning, caretaker, and common electricity

The deadlines

Charges are settled on the basis of consumption. Disputes are decided by the Husleietvistutvalget (rent disputes tribunal) or the courts.

When costs may be charged at all

These charges are termed opłaty niezależne od właściciela (costs independent of the owner) and are statutorily limited to the supplies listed below. The landlord may collect them only if the tenant does not hold a direct contract with the utility provider. Only the amount needed to cover actual costs may be passed on, meaning no surcharge is permitted.

What may go on the statement

The catalogue is exhaustive. Apportionable items are:

• Supply of energy to the dwelling
• Gas
• Water
• Wastewater disposal
• Waste and fecal matter disposal

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Management costs, which are included in the rent
• Maintenance and renovation of the building
• Anything that is not supply or disposal
• Surcharges on utility costs

The deadlines

For any increase, the landlord must provide the tenant with a written breakdown together with the grounds, see Art. 9 Abs. 2. Rent and other charges may be increased at most every six months. This limit does not apply to these supply costs.

When costs may be charged at all

The statutory default rule is as follows. The owner of the unit bears the costs for the maintenance and use of the common parts and for services of common interest. The landlord may agree with the tenant that the latter assumes them, but the items must be named in the lease.

A reference to the house rules attached to the contract is also permissible. Without such designation, everything remains with the landlord.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• own consumption of water, electricity and gas
• costs of maintenance and use of the common parts, but only if agreed in the contract
• services of common interest such as elevator and stairwell cleaning, subject to the same condition

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• condomínio costs without agreement, because by operation of law the owner bears them
• extraordinary works and renovation
• IMI (Portuguese municipal property tax)
• condomínio reserves (fundo de reserva)

The deadlines

Deadlines derive from the lease and from resolutions of the condomínio (the unit owners' association). The tenant may request the statement of accounts and the supporting documents.

When costs may be charged at all

The law does not prescribe who bears the ancillary costs; the contract governs that. In practice, the tenant pays electricity, gas and water as well as the monthly întreținere (maintenance contribution) of the owners' association (Asociația de Proprietari).

The contract must clarify whether the tenant registers the meters in his own name or the landlord passes the costs on to him.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Electricity, gas and water by consumption
• the monthly maintenance charge of the owners' association (întreținere)
• Heating and refuse collection

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Repair and restoration of the structure, unless agreed
• Any cost the contract does not assign to the tenant

The deadlines

Accounting follows the agreement. The court decides disputes over ancillary costs.

When costs may be charged at all

The rent must be stated in the contract as a specific amount. Only a closed list is exempt from this obligation: heating, cooling, hot water, electricity, and water and wastewater charges. These items may be billed on the basis of actual cost or measured consumption, but consumption-based billing is permitted only if consumption is actually measurable.

In Sweden, varmhyra (warm rent) is the default, meaning heating is included in the amount.

What may go on the statement

The catalogue is exhaustive. Apportionable items are:

• Heating and cooling
• Hot water
• Electricity
• Water and wastewater

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• All other items, because a specific amount must be set out in the contract for them
• Administrative costs
• Maintenance and repairs
• Surcharges invented after the fact

The deadlines

Disputes over the amount are referred to the Hyresnämnd (rent tribunal). A surcharge without basis in the contract is not owed.

When costs may be charged at all

Service charges are generally not included in the rent. The tenant bears consumption costs and the ongoing building maintenance fee. The contract must clearly stipulate who bears district heating and major building maintenance.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• electricity, water, heating and gas by consumption
• internet, cable television and waste collection
• the ongoing building maintenance fee (informatika, routine common services): waste, stairwell cleaning, elevator
• minor repairs arising from ordinary use

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• major structural repairs and heavy maintenance, which the landlord bears
• the property management fee, unless otherwise agreed

The deadlines

Accounts are settled by agreement. Any dispute over the amount is decided by the court.

When costs may be charged at all

The tenant usually bears consumption-dependent ancillary costs, either directly or through the landlord. Heating, water, building and waste charges are usually settled separately. The agreement must clearly state precisely which costs the tenant bears.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Electricity, gas and water based on consumption
• Heating
• Waste collection
• Operation of common areas and the elevator as agreed
• Internet, if agreed

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Maintenance and repair of the structure, unless otherwise agreed
• The landlord's administrative costs
• Any costs the agreement does not assign to the tenant

The deadlines

The settlement is carried out as agreed. Any dispute is decided by the court.

When costs may be charged at all

Under 91. člen SZ-1, the lease agreement must clearly state which costs the tenant pays in addition to rent. These are the individual consumption costs of the unit and the operating costs of the common parts (obratovalni stroški: communal service charges). Only costs expressly named in the contract are deemed owed by the tenant.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• individual costs such as electricity, water, and district heating for the unit
• operating costs of the common parts (obratovalni stroški: communal service charges)
• waste collection

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• maintenance and reserves for the building structure, which the owner bears
• anything the contract does not assign to the tenant

The deadlines

Settlement is by agreement. Disputes over ancillary costs are decided by the court.

When costs may be charged at all

The tenant's assumption of costs must be agreed in writing and state the annual amount at that time (Art. 20 Abs. 1 LAU). For IBI and the waste collection charge, the Tribunal Supremo held on 17.11.2025 that specifying the amount is not required if the charge is individualized for the dwelling. But an express agreement remains necessary.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• gastos generales (general community expenses) of the owners' association, if agreed in writing
• IBI, if expressly agreed and individualized for the dwelling
• waste collection charge under the same condition
• individually metered utilities (water, electricity, gas), which the tenant bears in any event
• porter and lift, if part of the agreed gastos generales

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• everything without written agreement remains with the landlord
• extraordinary maintenance and renovation
• preservation of habitability, which is owed by the landlord (Art. 21 LAU)
• unilateral increases during the statutory minimum term

The deadlines

If costs rise, the landlord may not unilaterally pass on the increase during the statutory minimum term of five or seven years. Thereafter this is permitted only by mutual agreement and at most up to twice the permissible rent increase for improvements.

When costs may be charged at all

The contract or agreement determines which services (služby) are charged. Act No. 67/2013 Sb. establishes the framework and the billing rules. Actual costs are charged, allocated according to the agreed key.

What may go on the statement

The catalogue is exhaustive once the apportionment is agreed in the tenancy agreement. Apportionable items are:

• Heating and hot water
• Water and wastewater
• Operation of the lift
• Lighting and operation of the common parts
• Waste removal
• Caretaker and cleaning of the common parts

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Maintenance and repair of the building, borne by the landlord
• Insurance and real estate tax, unless expressly agreed
• Administrative costs of the landlord

The deadlines

The landlord must issue the statement of account no later than four months after the end of the billing period. In the event of delay, a statutory penalty payment is due to the tenant.

When costs may be charged at all

The agreement determines whether the közös költség (common charges of the building) is included in the rent or paid separately. The tenant normally pays the rezsi (consumption-based utilities). This is a matter for negotiation and must be clearly set out in the contract.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Electricity, gas, water and heating by consumption (rezsi, consumption-based utilities)
• The közös költség (common charges of the building), if agreed
• Refuse collection
• Internet and cable television, if agreed

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Structural repairs and major replacement investments, which are borne by the landlord
• Building insurance and administrative fees

The deadlines

Settlement follows the agreement. Any dispute as to the amount is decided by the court.

When costs may be charged at all

The Tenant Fees Act 2019 flips the question around: it lists EXHAUSTIVELY which payments may be demanded at all. Anything not in Schedule 1 is a prohibited payment and therefore unlawful, whatever the contract says. This covers assured shorthold tenancies, student accommodation and licences.

On a long leasehold, a service charge is also only owed to the extent it is reasonable (section 19, Landlord and Tenant Act 1985). Since 1 May 2026, rent itself carries its own separate limit (Renters' Rights Act 2025, England only).

At most one month in advance, or 28 days on a shorter payment cycle, and it may only be requested or accepted once both sides have signed.

What may go on the statement

The catalogue is exhaustive. Apportionable items are:

• Rent (its own advance-payment limit applies, see below)
• Tenancy deposit and holding deposit, each capped by statute
• Council Tax
• Utilities: electricity, gas, water, drainage
• TV licence and telecoms
• A charge for late payment and for a tenant-requested change to the tenancy
• Compensation for ending the tenancy early at the tenant's request

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Viewing and administration fees
• Credit checks, references, guarantor fees
• Inventory and check-in reports
• Renewal and check-out fees
• Professional end-of-tenancy cleaning as a mandatory item
• Pet fees
• Anything not listed in Schedule 1

The deadlines

A payment wrongly demanded must be repaid; the local authority can fine up to £5,000 per breach, rising to £30,000 or prosecution on a repeat breach. For a leasehold service charge, costs must be demanded within 18 months of being incurred (section 20B, Landlord and Tenant Act 1985).

When costs may be charged at all

The tenant bears consumption costs and the share of the common expenses of the building. For controlled tenancies the Rent Disputes Court also examines ancillary costs; on the open market the contract governs.

What may go on the statement

The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are:

• Electricity and water by consumption
• Share of the common expenses of the building
• Waste collection and common lighting

What may not go on the statement

If one of the following items appears on your statement, that is the first point of your objection:

• Structural repairs and maintenance of the building fabric, which the landlord bears
• What the contract does not assign to the tenant

The deadlines

Settlement by agreement. For controlled rents the Rent Disputes Court decides; otherwise the civil court.