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Section 22 — accounts

Your right to inspect supporting documents for service charge demands.

Section 21 of the Landlord and Tenant Act 1985 requires landlords to provide a summary of relevant costs supporting a service charge demand. Section 22 gives leaseholders the right to inspect the underlying documents — accounts, receipts, and invoices.

How to exercise your rights

  1. Request inspection in writing
  2. The landlord must make documents available at a reasonable place within 21 days, or provide copies in the same period
  3. Reasonable copying charges may apply

You can request inspection within six months of receiving the summary, or within six months of the end of the accounting period the summary relates to.

Why Section 22 matters

This right is separate from annual service charge accounts many leases require. Even if year-end accounts are late, Section 22 can help you scrutinise a specific demand — for example after major works or an unusually large increase.

If the landlord fails to comply, you may apply to the First-tier Tribunal for an order — and in some cases restrictions on recovering costs until proper information is provided.

Practical tip:

Ask for invoices, contracts, and breakdowns that match the charges on your bill. Agents who cannot produce supporting documents may struggle to defend those charges later.

This summary is general information about UK leasehold law. It is not legal advice. Consult a solicitor or contact the Leasehold Advisory Service for advice about your situation.