# Service charge reconciliation

Reconcile variable charges already confirmed as recoverable under the agreement. Across the UK this is an accounting statement for one property and period. It does not establish recoverability or serve as a statutory demand. Exclude fixed charges, disputed costs and sums due from the owner.

## Worked example

£1,200 of eligible costs at a 50% share less £500 paid leaves £100 due.

In England and Wales check the lease and the applicable prescribed information before making a demand. In Scotland a property factor’s statement explains the services and fee basis for owners. For Northern Ireland check the lease and the relevant owner or management accounts. An owner’s obligation alone does not establish a tenant charge. [England and Wales service charges](https://www.gov.uk/leasehold-property/service-charges-and-other-expenses) · [Welsh leasehold guidance](https://www.gov.uk/government/publications/leasehold-toolkit/leasehold-toolkit-wales) · [Scottish factors](https://www.mygov.scot/property-factors/responsibilities)

In England, specified regulation-making provisions commenced on 6 November 2026. The timetable separates the 1 April 2027 changes from the new private-sector leasehold demands, accounts and reports planned for 1 November 2027, with a later 1 November 2028 date for social landlords. The November 2026 announcement describes implementing regulations subject to Parliamentary approval. This calculation issues a reconciliation only. These English dates do not set Welsh requirements. [Commencement and saving regulations](https://www.legislation.gov.uk/uksi/2026/1128/made) · [Government implementation timetable](https://www.gov.uk/government/news/flat-owners-handed-massive-boost-to-fight-rip-off-service-charges).

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https://www.rentila.co.uk/tools/service-charge-reconciliation