420. Landlord's covenant to pay rates and taxes.

Under an agreement for letting at a specified yearly rent 'including all rates and taxes', the tenant was entitled to deduct from his rent the whole of the general rate paid by him1. He would presumably now be entitled to deduct the whole of the uniform business rate, if applicable2.

A covenant by the landlord to pay rates included a water rate in respect of water supplied for domestic purposes, at least if the rate as levied extended to other premises belonging to the same landlord