UK Land & Property Expense Types

 

Type

FHL

Other

Description

0 3.7 3.29 Unspecified
1 3.2 3.24 Council tax, water rates
2 3.6 3.28 Electricity, gas etc.
3 3.2 3.24 Ground rents
4 3.7 3.29 Letting charges
5 3.3 3.25 Maintenance
6 3.3 3.25 Repairs
7 3.5 3.27 Management
8 3.2 3.24 Insurance
9 3.3 3.25 Furniture renewals
10 3.13/3.13a 3.35/3.35a/3.35b Capital allowance
11 3.3 3.25 Redecoration
12 3.5 3.27 Legal costs
13 3.5 3.27 Accountancy costs
14 3.6 3.28 Garden upkeep
15 3.6 3.28 Staff wages
16 3.4 3.26 Loan interest
17 3.4 3.26 Finance charges
18 = 3.35c Landlord's energy saving allowance
21 = 3.36 Replacing domestic items
22 = 3.33b Structures and building allowance
23 3.11A 3.33a Electric charge-point allowance
24 3.6 3.28 Cost of services
25 3.7 3.29 Travel costs
26 = 3.33c Freeport structures and buildings allowance
27 3.11B 3.33d Zero-emission car allowance