Attached is the determination of the Lands Tribunal in Mr and Mrs Francis appeal, of two issues from the First tier Tribunal (FtT) determination, of the reasonableness of the 2020 On-Account Demand. These being the staff accommodation costs and the service charge divisor.

The appeal of staff accommodation costs was refused on the grounds that the loss of rental of two lodges was a notional cost and not allowed under the terms of the lease. The claim for loss of rental of £18,000 was disallowed.

The appeal of the service charge divisor was allowed as the accommodation in dispute was being used for warden accommodation. The Land Tribunal restored to divisor back to 176 from 177 for 2020.