It is now widely known that tenants of commercial properties can delay paying their rent for the period between 26th March and 30th June 2020 (unless the period is extended) under section 82(1) of the Coronavirus Act 2020. One question that this raises is whether ‘rent’ in this context includes VAT, service charge, insurance premiums, professional fees and other payments due by the tenant under the terms of the lease. The answer is yes, it does, because ‘rent’ under this Act includes “any sum that a tenant is liable to pay under a relevant business tenancy”. It does not appear that sums must be reserved as rent under the lease.
Commercial Rent Holiday - meaning of "rent"