Every link behind every figure, chapter by chapter, with the date it was read. Plus the interactive twins of the book’s figures, the paper workbook and the April checklist.
Every figure in Before You Sign the Lease carries the date it was read at its source. This page holds the links behind each one, chapter by chapter, with the date it was last read, plus the animated and interactive twins of the book's figures. The April checklist at the foot says which figures change each spring and whether this edition's are still current.
Edition 1.0. Figures checked 12 and 13 October 2026. April 2027 check: not yet due.
Appendix F of the book is a paper version of every workbook table, for working through a site with a pen. Download Appendix F as a PDF (five pages).
Buyers of the book and workbook bundle already have the Opening Numbers Workbook. A workbook-only edition for readers of the Amazon editions will be listed here when those editions are published.
The April checklist
Checked 13 October 2026. Next check: 1 April 2027.
Four kinds of figure in the book change on or around 1 April every year. Each line below gives the figure as read on 12 or 13 October 2026, where it lives in the book, and the official page to read. If this page says the figures are out of date, they are.
Wages
Line
As read, 2026/27
In the book
Where to check
ID
National Living Wage, 21 and over
£12.71 an hour from 1 April 2026
Ch 3, 5, 7
GOV.UK, National Minimum Wage and National Living Wage rates
S39
National Minimum Wage, 18 to 20
£10.85
Ch 5
Same page
S39
National Minimum Wage, under 18 and apprentices
£8.00
Ch 5
Same page
S39
April 2027 rates
Not announced at 13 October 2026; LPC advice due by end October 2026
Ch 7
GOV.UK, Low Pay Commission pages
S69
In the workbook: change the hourly rate on the Monthly Costs tab. Everything downstream (true cost per hour, employment cost, contribution, break-even, the cash valley) recalculates.
Employer costs
Line
As read, 2026/27
In the book
Where to check
ID
Employer Class 1 National Insurance rate
15%
Ch 5
GOV.UK, Rates and thresholds for employers
S52
Secondary threshold
£5,000 a year (£96 a week)
Ch 5
Same page
S52
Under-21s and apprentices under 25
0% up to £50,270
Ch 5
Same page
S52
Employment Allowance
£10,500
Ch 5
GOV.UK, Claim Employment Allowance
S53
Auto-enrolment: minimum contributions
8% total, 3% employer
Ch 5
GOV.UK, Workplace pensions
S54
Qualifying earnings band
£6,240 to £50,270
Ch 5
Same page
S54
Auto-enrolment trigger
£10,000 a year, age 22
Ch 5
GOV.UK, Joining a workplace pension
S55
In the workbook: the Monthly Costs tab has one cell for each. Change the cell; the rota recosts itself.
Multiplier, retail/hospitality/leisure, RV £51,000 to £499,999
43p
Ch 2
Same page
S17
Multipliers, other businesses
43.2p and 48p; 50.8p at £500,000+
Ch 2
Same page
S17
Small business rate relief
100% at RV £12,000 or less; taper to £15,000
Ch 2
GOV.UK, Small business rate relief
S18
Supporting small business relief caps
Greater of £800 or 5% / 15% / 30% (2026/27)
Ch 2
GOV.UK, Supporting small business relief
S22
Revaluation basis
List from 1 April 2026, rents at 1 April 2024
Ch 2
GOV.UK, Revaluation
S19
Stamp Duty Land Tax on leases
0% to £150,000 NPV; 1% to £5m; 2% above. Assigned leases: on the premium at freehold rates
Ch 3
GOV.UK, SDLT: leasehold purchases
S13
Wales: small business rates relief
100% to RV £6,000; taper to £12,000
App D
Business Wales
S83
In the workbook: the Rent Affordability Test tab holds the multiplier and the relief thresholds. Change them; the rent stack and the maximum rent recalculate.
VAT and other thresholds
Line
As read
In the book
Where to check
ID
Standard rate of VAT
20%
Ch 2, 4
GOV.UK, VAT rates
S25
VAT registration threshold
£90,000 in any 12 months
Ch 2, 4
GOV.UK, When to register
S32
VAT return and payment deadline
One month and seven days after the quarter
Ch 6
GOV.UK, VAT Returns: deadlines
S64
Premises licence fees (alcohol)
Band B £190 to apply, £180 a year
Ch 3
GOV.UK, Alcohol licensing fee levels
S34
Pavement licence fee cap
£500 new, £350 renewal
Ch 3
GOV.UK, Pavement licences
S37
Planning fee, change of use
£610 from 1 April 2026
Ch 3
GOV.UK, Planning fees: annual indexation
S46
Company formation
£100 online
Ch 3
GOV.UK, Register your company
S38
Start Up Loan terms
Up to £25,000; 7.5% fixed; 1 to 5 years
Ch 6, 9
startuploans.co.uk
S62
Music licence, small café
£400.81 plus VAT (example correct September 2026)
Ch 3
PPL PRS
S43
The rule. Every April, before the book is used for a real decision: read the official page for each line above, write the new figure and the date in the workbook, and if any line cannot be checked, treat the chapter’s figure as unknown rather than as still true. The result of the publisher’s own April check is posted here, with the date.