Lease Extension Premium Calculator
✓ 2026/27 Leasehold Valuation ModelLease & Property Details
£
The value of the property with a 999-year lease or share of freehold.
Years
Marriage value applies if remaining term is under 80 years.
£
%
Rate used to value ground rent income. Usually 5.0% - 7.0%.
%
Standard rate is 5.0% for flats (Sportelli ruling), 4.75% for houses.
£
Includes your own and the freeholder's legal/valuation costs.
Estimated Premium
payable to landlord
Total Cost
£18,000
including professional fees
Estimated Relativity
91.50%
short vs freehold value
Marriage Value Status
Applicable
under 80 years remaining
Premium Breakdown
Ground Rent Capitalisation
£2,450
Loss of Reversion
£6,350
Landlord's Marriage Share
£6,200
Legal & Surveyor Fees
£3,000
Total Outlay
£18,000
Rent & Reversion
59%
Marriage Value
41%
How We Calculated This
- Input variables: Enter the relevant amounts, rates, or percentages in the form.
- Real-time breakdown: The calculator applies HMRC rules and thresholds for the 2026/27 tax year to process the values.
- Display outputs: The visual graphs, donut charts, and tables are compiled dynamically to show your net take-home and deductions.
Real-World Examples
Standard Scenario
A basic calculation applying standard UK tax bands and allowances.
Calculation runs based on standard HMRC rules.
With Pension or Deductions
Factoring in a percentage of salary sacrifice or pension contributions.
Deductions are calculated and adjusted accordingly.
Frequently Asked Questions
Is this calculator updated for the 2026/27 tax year?
Yes, all calculators are fully updated with the latest HMRC thresholds, personal allowances, and National Insurance rates for 2026/27.
Can I use this for official tax submissions?
These tools are for estimation and illustrative purposes only. For official tax returns, please consult a qualified accountant or reference HMRC directly.
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About This Calculator
This calculator uses the latest HMRC rates for the 2026/27 tax year. For illustrative purposes only — always consult a qualified tax adviser for formal advice.