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It is common for lease agreements to specify what the landlord will provide and what the tenant will pay. The lease may provide for an inclusive rental or it may require the tenant to pay charges in addition to the rent. An analysis of the amounts charged by a landlord to a tenant may be required in order to identify to what extent, if any, the amounts charged are for additional goods or services the landlord is not obliged to provide under the terms of the lease. The charges in addition to the rent may be referred to as service charges or maintenance charges.

If a landlord charges for services the landlord is obliged to provide under the terms of the lease, the VAT treatment of the service charges should be the same as the VAT treatment of the rental income. If a landlord charges for services the landlord is not obliged to provide under the terms of the lease, the VAT treatment of the service charges should be considered