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Before You Sign the Lease

Resources and sources

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.

Chapter 0: How to use this book

Ten days, nine numbers. Interactive twin of the book’s figure; respects reduced motion.Open full screen

No external sources: this chapter is arithmetic on Chapters 4 to 6 (see those lists).

Chapter 1: The number most guides get wrong

The cost gap. Interactive twin of the book’s figure; respects reduced motion.Open full screen
IDSourcePublisherLinkRead on
S1How Much Does it Cost to Open a Cafe in the UK?Toast UK (Katherine Boyarsky)pos.toasttab.com12 Oct 2026
S1bAs S1Toast UKAs S112 Oct 2026
S2How much does it cost to open a coffee shop in the UK?Livingstones Accountantslivingstonesaccountants.co.uk12 Oct 2026
S3EDC London opening-cost briefing, coffee shop card, re-summedEpicurean Digital Consultantsepicureandigitalconsultants.com12 Oct 2026
S4EDC London opening-cost briefing, restaurant cardEpicurean Digital ConsultantsAs S312 Oct 2026
S5How much does a restaurant fit out cost in London in 2026?Accanto Interiorsaccantointeriors.com12 Oct 2026
S6Budgeting for hospitality construction costingJCA Ltdjca-ltd.co.uk12 Oct 2026
S7Live listing pages (contents rotate)Daltons Business; BusinessesForSale.comdaltonsbusiness.com, uk.businessesforsale.com12 Oct 2026
S8When is permission required?GOV.UK (MHCLG)gov.uk12 Oct 2026
S9Rent deposits: a brief overviewClarks Legalclarkslegal.com12 Oct 2026
S11Commercial coffee machine guide UKPL Coffee Shop Consultingplcoffeeshopconsulting.co.uk12 Oct 2026
S12How much does a commercial lease really cost?Toomey Legaltoomeylegal.co.uk12 Oct 2026
S13Stamp Duty Land Tax: leasehold purchasesGOV.UK (HMRC)gov.uk12 Oct 2026
S14How Much Does Business Insurance Cost in 2025?WS Insurance Brokers (Thomas Winfield)wsinsurance.co.uk12 Oct 2026
S15Coffee shop business plan and start-up costs UKBellwether Coffeebellwethercoffee.com12 Oct 2026
S16EDC briefing line; no single external source identifiedEpicurean Digital ConsultantsAs S312 Oct 2026
S10As S1Toast UKAs S112 Oct 2026

Chapter 2: Rent you can actually afford

Rent you can afford. Interactive twin of the book’s figure; respects reduced motion.Open full screen
IDSourcePublisherLinkRead on
S17Estimate your business ratesGOV.UKgov.uk12 Oct 2026
S18Business rates relief: small business rate reliefGOV.UKgov.uk12 Oct 2026
S19Introduction to business rates: revaluationGOV.UKgov.uk12 Oct 2026
S20Find a business rates valuation; How your rates are calculatedGOV.UKgov.uk, gov.uk12 Oct 2026
S21Business rates relief: retail, hospitality and leisure reliefGOV.UKgov.uk12 Oct 2026
S22Business rates relief: supporting small business reliefGOV.UKgov.uk12 Oct 2026
S23VAT Notice 742: land and propertyGOV.UK (HMRC)gov.uk12 Oct 2026
S24VAT Notice 742A: opting to tax land and buildingsGOV.UK (HMRC)gov.uk12 Oct 2026
S25VAT ratesGOV.UKgov.uk12 Oct 2026
S26What is Zone A in commercial property?Shepherd Commercialshepcom.com12 Oct 2026
S27How Much Does it Cost to Open a Cafe in the UK?Toast UKpos.toasttab.com12 Oct 2026
S28London operators say rent increases would make business unsustainableThe Catererthecaterer.com12 Oct 2026
S29The practical benefits of rent-free periodsBishop & Sewell LLPbishopandsewell.co.uk12 Oct 2026
S30Can tenants get a rent-free period for fit-out works and lease renewals?Forsters LLP (Will Leney)forsters.co.uk12 Oct 2026
S31Service charges in commercial propertyRICSrics.org12 Oct 2026
S32Register for VAT: when to registerGOV.UK (HMRC)gov.uk12 Oct 2026
S33Introduction to business rates: how to payGOV.UKgov.uk12 Oct 2026

Chapter 3: The full opening budget

Your real opening number. Interactive twin of the book’s figure; respects reduced motion.Open full screen
IDSourcePublisherLinkRead on
S3EDC London opening-cost briefing, coffee shop card, re-summedEpicurean Digital Consultantsepicureandigitalconsultants.com12 Oct 2026
S4EDC London opening-cost briefing, restaurant cardEpicurean Digital ConsultantsAs S312 Oct 2026
S5How much does a restaurant fit out cost in London in 2026?Accanto Interiorsaccantointeriors.com12 Oct 2026
S6Budgeting for hospitality construction costingJCA Ltdjca-ltd.co.uk12 Oct 2026
S8When is permission required?GOV.UK (MHCLG)gov.uk12 Oct 2026
S9Rent deposits: a brief overviewClarks Legalclarkslegal.com12 Oct 2026
S34Alcohol licensing fee levels: main fee levelsGOV.UK (Home Office)gov.uk12 Oct 2026
S35Premises licenceGOV.UKgov.uk12 Oct 2026
S36Starting a food businessGOV.UK (FSA)gov.uk12 Oct 2026
S37Pavement licences: guidanceGOV.UK (MHCLG)gov.uk12 Oct 2026
S38Set up a private limited company: register your companyGOV.UK (Companies House)gov.uk12 Oct 2026
S39National Minimum Wage and National Living Wage ratesGOV.UKgov.uk12 Oct 2026
S40How much does a commercial kitchen extraction system cost in the UK?Fan Rescue (Thomas Dukes)fanrescue.co.uk12 Oct 2026
S41How much does a commercial kitchen cost?MyBuildermybuilder.com12 Oct 2026
S42Restaurant kitchen electrical costElec-Mateelec-mate.com12 Oct 2026
S43TheMusicLicence: restaurants and cafésPPL PRS Ltdpplprs.co.uk12 Oct 2026
S44Square hardwareSquare (Block, Inc.)squareup.com12 Oct 2026
S45How Much Does it Cost to Open a Cafe in the UK?Toast UKpos.toasttab.com12 Oct 2026
S46Planning fees: annual indexation from 1 April 2026 (PDF)GOV.UK (MHCLG)assets.publishing.service.gov.uk12 Oct 2026
S47Commercial kitchen canopy UK: types, costs and regulationsEast London Metal Engineeringeastlondonmetal.com12 Oct 2026
S48As S41MyBuilderAs S4112 Oct 2026
S52Rates and thresholds for employers 2026 to 2027GOV.UK (HMRC)gov.uk13 Oct 2026

Chapter 4: Sales you can defend

A day at the café. Interactive twin of the book’s figure; respects reduced motion.Open full screen
IDSourcePublisherLinkRead on
S25VAT ratesGOV.UKgov.uk12 Oct 2026
S32Register for VAT: when to registerGOV.UK (HMRC)gov.uk12 Oct 2026
S49VAT Notice 709/1: catering, takeaway foodGOV.UK (HMRC)gov.uk12 Oct 2026
S50Value in the spotlight as competition heats up in £6.1bn UK branded coffee shop market (Project Café UK 2025)World Coffee Portal (Allegra)worldcoffeeportal.com12 Oct 2026
S51CGA RSM Hospitality Business Tracker: hospitality suffers a January hangoverRSM UK / CGA by NIQrsmuk.com12 Oct 2026

Chapter 5: The costs that arrive every month

What an hour costs. Interactive twin of the book’s figure; respects reduced motion.Open full screen
IDSourcePublisherLinkRead on
S39National Minimum Wage and National Living Wage ratesGOV.UKgov.uk12 Oct 2026
S43TheMusicLicence: restaurants and cafésPPL PRS Ltdpplprs.co.uk12 Oct 2026
S45How Much Does it Cost to Open a Cafe in the UK?Toast UKpos.toasttab.com12 Oct 2026
S47Commercial kitchen canopy UK: types, costs and regulationsEast London Metal Engineeringeastlondonmetal.com12 Oct 2026
S49VAT Notice 709/1: catering, takeaway foodGOV.UK (HMRC)gov.uk12 Oct 2026
S52Rates and thresholds for employers 2026 to 2027GOV.UK (HMRC)gov.uk13 Oct 2026
S53As S52; Claim Employment AllowanceGOV.UKgov.uk13 Oct 2026
S54Workplace pensions: what you, your employer and the government payGOV.UKgov.uk13 Oct 2026
S55Workplace pensions: joiningGOV.UKgov.uk13 Oct 2026
S56Holiday entitlement rightsGOV.UKgov.uk13 Oct 2026
S57Holiday pay and entitlement reforms from 1 January 2024GOV.UK (DBT)gov.uk13 Oct 2026
S58Square pricing UKSquaresquareup.com13 Oct 2026
S59The hidden costs of the food delivery revolution; Deliveroo vs Just Eat vs Uber Eats commission 2026Which?; DineOpenwhich.co.uk, dineopen.com13 Oct 2026
S60How Much Does it Cost to Open a Cafe in the UK?Toast UKpos.toasttab.com12 Oct 2026
S61Coffee shop business plan and start-up costs UKBellwether Coffeebellwethercoffee.com12 Oct 2026

Chapter 6: Twelve months of cash

The cash valley. Interactive twin of the book’s figure; respects reduced motion.Open full screen
IDSourcePublisherLinkRead on
S9Rent deposits: a brief overviewClarks Legalclarkslegal.com12 Oct 2026
S23VAT Notice 742: land and propertyGOV.UK (HMRC)gov.uk12 Oct 2026
S62Start Up Loans home pageStart Up Loans (British Business Bank)startuploans.co.uk13 Oct 2026
S63Cash Flow Forecast templateStart Up Loansstartuploans.co.uk13 Oct 2026
S64VAT Returns: deadlinesGOV.UK (HMRC)gov.uk13 Oct 2026
S65Commercial property: what are quarter days?Timms Solicitorstimms-law.com13 Oct 2026
S66Pay employers' PAYEGOV.UK (HMRC)gov.uk13 Oct 2026
S67Square's transfer schedule (UK)Squaresquareup.com13 Oct 2026
S68Quarterly rent dates in the UK: commercial leasesSprintlaw UKsprintlaw.co.uk13 Oct 2026

Chapter 7: Break-even and the stress test

Break-even and the stress test. Interactive twin of the book’s figure; respects reduced motion.Open full screen
IDSourcePublisherLinkRead on
S69Low Pay Commission remit 2026GOV.UK (DBT)gov.uk13 Oct 2026

Chapter 8: Reading the deal before you sign

The lease, decoded. Interactive twin of the book’s figure; respects reduced motion.Open full screen
IDSourcePublisherLinkRead on
S8When is permission required?GOV.UK (MHCLG)gov.uk12 Oct 2026
S30Can tenants get a rent-free period for fit-out works and lease renewals?Forsters LLP (Will Leney)forsters.co.uk12 Oct 2026
S31Service charges in commercial propertyRICSrics.org12 Oct 2026
S70Should you personally guarantee a commercial lease?Higgs LLPhiggsllp.co.uk13 Oct 2026
S71Terminating a commercial property lease earlyGOV.UKgov.uk13 Oct 2026
S72Contracting out of the Landlord and Tenant Act 1954Jonathan Lea Networkjonathanlea.net13 Oct 2026
S73Tenant's guide to exiting a commercial leaseVWVvwv.co.uk13 Oct 2026
S74Landlord and Tenant Act 1988, section 1legislation.gov.uklegislation.gov.uk13 Oct 2026
S75Levelling the playing field? New Code for Leasing Business PremisesFreeths LLPfreeths.co.uk13 Oct 2026
S76Rent reviews in UK commercial leasesSprintlaw UKsprintlaw.co.uk13 Oct 2026
S77Understanding schedules of conditionEddisonseddisons.com13 Oct 2026
S78How much should I budget for dilapidations at the end of my lease?Renova UK (contractor)renovauk.com13 Oct 2026
S79Managing asbestos: the duty to manageHSEhse.gov.uk13 Oct 2026
S80Gas safety in catering and hospitalityHSEhse.gov.uk13 Oct 2026
S81Commercial heads of termsLegalVision UKlegalvision.co.uk13 Oct 2026

Chapter 9: Go, renegotiate or walk

The negotiation table. Interactive twin of the book’s figure; respects reduced motion.Open full screen
IDSourcePublisherLinkRead on
S29The practical benefits of rent-free periodsBishop & Sewell LLPbishopandsewell.co.uk12 Oct 2026
S68Quarterly rent dates in the UK: commercial leasesSprintlaw UKsprintlaw.co.uk13 Oct 2026
S70Should you personally guarantee a commercial lease?Higgs LLPhiggsllp.co.uk13 Oct 2026
S71Terminating a commercial property lease earlyGOV.UKgov.uk13 Oct 2026
S74Landlord and Tenant Act 1988, section 1legislation.gov.uklegislation.gov.uk13 Oct 2026
S75Levelling the playing field? New Code for Leasing Business PremisesFreeths LLPfreeths.co.uk13 Oct 2026
S76Rent reviews in UK commercial leasesSprintlaw UKsprintlaw.co.uk13 Oct 2026

Appendix B: the April refresh checklist

IDSourcePublisherLinkRead on
S69Low Pay Commission remit 2026GOV.UK (DBT)gov.uk13 Oct 2026

Appendix D: Wales, Scotland and Northern Ireland

IDSourcePublisherLinkRead on
S82Non-domestic rates (policy)Scottish Governmentgov.scot13 Oct 2026
S83Business rates relief in WalesBusiness Walesbusinesswales.gov.wales13 Oct 2026
S84Land Transaction Tax: guideWelsh Governmentgov.wales13 Oct 2026
S85Land Compensation Manual, practice note 12/2GOV.UK (VOA)gov.uk13 Oct 2026
S86Tacit relocation: proposed commercial lease reforms, Scotland vs England and WalesGillespie Macandrewgillespiemacandrew.co.uk13 Oct 2026
S87Business tenancies lawNorthern Ireland Law Commissionnilawcommission.gov.uk13 Oct 2026
S88Selling alcohol: licensed premises and registered clubsnidirectnidirect.gov.uk13 Oct 2026
S89Premises licence (Scotland)GOV.UKgov.uk13 Oct 2026
S90—nidirect; Revenue Scotlandnidirect.gov.uk, revenue.scot13 Oct 2026

The paper workbook

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

LineAs read, 2026/27In the bookWhere to checkID
National Living Wage, 21 and over£12.71 an hour from 1 April 2026Ch 3, 5, 7GOV.UK, National Minimum Wage and National Living Wage ratesS39
National Minimum Wage, 18 to 20£10.85Ch 5Same pageS39
National Minimum Wage, under 18 and apprentices£8.00Ch 5Same pageS39
April 2027 ratesNot announced at 13 October 2026; LPC advice due by end October 2026Ch 7GOV.UK, Low Pay Commission pagesS69

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

LineAs read, 2026/27In the bookWhere to checkID
Employer Class 1 National Insurance rate15%Ch 5GOV.UK, Rates and thresholds for employersS52
Secondary threshold£5,000 a year (£96 a week)Ch 5Same pageS52
Under-21s and apprentices under 250% up to £50,270Ch 5Same pageS52
Employment Allowance£10,500Ch 5GOV.UK, Claim Employment AllowanceS53
Auto-enrolment: minimum contributions8% total, 3% employerCh 5GOV.UK, Workplace pensionsS54
Qualifying earnings band£6,240 to £50,270Ch 5Same pageS54
Auto-enrolment trigger£10,000 a year, age 22Ch 5GOV.UK, Joining a workplace pensionS55

In the workbook: the Monthly Costs tab has one cell for each. Change the cell; the rota recosts itself.

Business rates and property taxes

LineAs read, 2026/27In the bookWhere to checkID
Multiplier, retail/hospitality/leisure, RV below £51,00038.2pCh 2GOV.UK, Estimate your business ratesS17
Multiplier, retail/hospitality/leisure, RV £51,000 to £499,99943pCh 2Same pageS17
Multipliers, other businesses43.2p and 48p; 50.8p at £500,000+Ch 2Same pageS17
Small business rate relief100% at RV £12,000 or less; taper to £15,000Ch 2GOV.UK, Small business rate reliefS18
Supporting small business relief capsGreater of £800 or 5% / 15% / 30% (2026/27)Ch 2GOV.UK, Supporting small business reliefS22
Revaluation basisList from 1 April 2026, rents at 1 April 2024Ch 2GOV.UK, RevaluationS19
Stamp Duty Land Tax on leases0% to £150,000 NPV; 1% to £5m; 2% above. Assigned leases: on the premium at freehold ratesCh 3GOV.UK, SDLT: leasehold purchasesS13
Wales: small business rates relief100% to RV £6,000; taper to £12,000App DBusiness WalesS83

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

LineAs readIn the bookWhere to checkID
Standard rate of VAT20%Ch 2, 4GOV.UK, VAT ratesS25
VAT registration threshold£90,000 in any 12 monthsCh 2, 4GOV.UK, When to registerS32
VAT return and payment deadlineOne month and seven days after the quarterCh 6GOV.UK, VAT Returns: deadlinesS64
Premises licence fees (alcohol)Band B £190 to apply, £180 a yearCh 3GOV.UK, Alcohol licensing fee levelsS34
Pavement licence fee cap£500 new, £350 renewalCh 3GOV.UK, Pavement licencesS37
Planning fee, change of use£610 from 1 April 2026Ch 3GOV.UK, Planning fees: annual indexationS46
Company formation£100 onlineCh 3GOV.UK, Register your companyS38
Start Up Loan termsUp to £25,000; 7.5% fixed; 1 to 5 yearsCh 6, 9startuploans.co.ukS62
Music licence, small café£400.81 plus VAT (example correct September 2026)Ch 3PPL PRSS43

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.

Corrections, the review, the book

The book is not legal, tax, accounting, surveying or investment advice. Take professional advice before you sign anything.