{
  "url": "https://openlegislation.uk/landlord-and-tenant-act-1985/section-21E",
  "json_url": "https://openlegislation.uk/landlord-and-tenant-act-1985/section-21E.json",
  "legislation": "ukpga/1985/70",
  "legislation_title": "Landlord and Tenant Act 1985",
  "legislation_url": "https://openlegislation.uk/landlord-and-tenant-act-1985",
  "path": "section/21E",
  "kind": "section",
  "number": "21E",
  "heading": "Annual reports",
  "text": "(1) A landlord must, on or before the report date for an accounting period, provide the tenant with a report in respect of service charges arising in that period.\n(2) The appropriate authority may by regulations make provision as to—\n(a) the information to be contained in the report in respect of those service charges;\n(b) the form of the report;\n(c) the manner in which the report is to be provided.\n(3) The appropriate authority may by regulations also make provision requiring information to be contained in the report in respect of other matters which the appropriate authority considers are likely to be of interest to a tenant, whether or not they directly relate to service charges or to service charges arising in the period.\n(4) An “accounting period” is—\n(a) a period of 12 months specified in the lease as an accounting period, or\n(b) if no such period is specified in the lease, a period of 12 months beginning with 1 April.\n(5) The “report date” for an accounting period is the final day of the period of one month beginning with the day after the final day of the accounting period.\n(6) The appropriate authority may by regulations provide for exceptions from the duty in subsection (1) by reference to—\n(a) descriptions of landlord;\n(b) descriptions of service charge;\n(c) any other matter.\n(7) Regulations under this section—\n(a) are to be made by statutory instrument;\n(b) may make provision generally or only in relation to specific cases;\n(c) may make different provision for different purposes;\n(d) may include supplementary, incidental, transitional or saving provision.\n(8) A statutory instrument containing regulations under this section is subject to the negative procedure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 21D, 21E inserted (6.11.2026 for E. for specified purposes) by Leasehold and Freehold Reform Act 2024 (c. 22), ss. 56(2), 124(3) (with s. 71); S.I. 2026/1128, reg. 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/70/section/21E",
    "retrieved_at": "2026-11-12T03:39:22.013390+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}