Landlord and Tenant Act 1985

X1 [F1 21 Regular statements of account E+W

(1) The landlord must supply to each tenant by whom service charges are payable, in relation to each accounting period, a written statement of account dealing with—

(a) service charges of the tenant and the tenants of dwellings associated with his dwelling,

(b) relevant costs relating to those service charges,

(c) the aggregate amount standing to the credit of the tenant and the tenants of those dwellings—

(i) at the beginning of the accounting period, and

(ii) at the end of the accounting period, and

(d) related matters.

(2) The statement of account in relation to an accounting period must be supplied to each such tenant not later than six months after the end of the accounting period.

(3) Where the landlord supplies a statement of account to a tenant he must also supply to him—

(a) a certificate of a qualified accountant that, in the accountant’s opinion, the statement of account deals fairly with the matters with which it is required to deal and is sufficiently supported by accounts, receipts and other documents which have been produced to him, and

(b) a summary of the rights and obligations of tenants of dwellings in relation to service charges.

(4) The Secretary of State may make regulations prescribing requirements as to the form and content of—

(a) statements of account,

(b) accountants’ certificates, and

(c) summaries of rights and obligations,

required to be supplied under this section.

(5) The Secretary of State may make regulations prescribing exceptions from the requirement to supply an accountant’s certificate.

(6) If the landlord has been notified by a tenant of an address in England and Wales at which he wishes to have supplied to him documents required to be so supplied under this section, the landlord must supply them to him at that address.

(7) And the landlord is to be taken to have been so notified if notification has been given to—

(a) an agent of the landlord named as such in the rent book or similar document, or

(b) the person who receives the rent on behalf of the landlord;

and where notification is given to such an agent or person he must forward it as soon as may be to the landlord.

(8) For the purposes of this section a dwelling is associated with another dwelling if the obligations of the tenants of the dwellings under the terms of their leases as regards contributing to relevant costs relate to the same costs.

(9) In this section “accounting period” means such period—

(a) beginning with the relevant date, and

(b) ending with such date, not later than twelve months after the relevant date,

as the landlord determines.

(10) In the case of the first accounting period in relation to any dwellings, the relevant date is the later of—

(a) the date on which service charges are first payable under a lease of any of them, and

(b) the date on which section 152 of the Commonhold and Leasehold Reform Act 2002 comes into force,

and, in the case of subsequent accounting periods, it is the date immediately following the end of the previous accounting period.

(11) Regulations under subsection (4) may make different provision for different purposes.

(12) Regulations under this section shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.]

Editorial Information

X1 Editorial note: The substitution of s. 21 (Regular statements of account) by the Commonhold and Leasehold Reform Act 2002 (c. 15), s. 152 (version dated 26.7.2002 on the timeline) has been brought into force only in so far as it confers power to make regulations; and the further substitution of s. 21 (Service charge information) by the Housing and Regeneration Act 2008 (c. 17), Sch. 12 para. 2 (version dated 1.12.2008) has been brought into force only for the purpose of enabling the Secretary of State to make regulations (for England). The power to make such regulations has not to date been exercised in either case. For s. 21 (Request for summary of relevant costs) as it otherwise remains in force, see the version dated 17.12.1996.

Textual Amendments

F1 Ss. 21, 21A substituted (26.7.2002 for E. in so far as it confers power to make regulations and 1.1.2003 for W. in so far as it confers power to make regulations and otherwise prosp.) for s. 21 by Commonhold and Leasehold Reform Act 2002 (c. 15), s. 152; S.I. 2002/1912, art 2(c); S.I. 2002/3012, art. 2(c)

Modifications etc. (not altering text)

C1 Ss. 18-30 modified (30.9.2003 for E. and 30.3.2004 for W.) by 2002 c. 15, ss. 102, 181(1), Sch. 7 para. 4; S.I. 2003/1986, art. 2(a); S.I. 2004/669, art. 2(a)

Ss. 18-30B extended (30.9.2003 and 28.2.2005 for E. for certain purposes and otherwise prosp. and 30.3.2004 and 31.5.2005 for W. for certain purposes and otherwise prosp.) by 2002 c. 15, ss. 172, 181(1); S.I. 2003/1986, art. 2(c)(ii) (subject to Sch. 2); S.I. 2004/699, art. 2(c)(ii) (subject to Sch. 2); S.I. 2004/3056, art. 3(h) (subject to art. 4 (as amended by S.I. 2005/193, art. 2)); S.I. 2005/1353, art. 2(h) (subject to art. 3)