Jurisdiction(s):
United Kingdom

Key definition

Apportionment definition

What does Apportionment mean? Apportionment describes the allocation, between two or more parties, of legal responsibility, costs or damages arising from the same loss, obligation or remedial action. In practice, it determines who pays what share. In contaminated land matters, apportionment has a specific statutory context. In England and Wales and in Scotland, under Part IIA of the Environmental Protection Act 1990 and statutory guidance, the enforcing authority identifies liability groups of “appropriate persons”, applies any exclusions, and may then apportion remediation responsibility and costs between those remaining. Liability can be joint and several within a group, with internal shares assessed by...

Apportioning occupational and headlease rents on completion: buyer due diligence, SCPCs, methods and turnover rent adjustments (England and Wales)

Published by a LexisNexis Property expert

Practice notes

Which sums are apportioned at Completion?

When a property is sold, the parties must set out clearly in the contract how income and outgoings are to be treated at the point of completion. The contract ought to address the Apportionment of occupational lease yearly rents and, where the property is Leasehold, any sums due under the headlease. In this note we proceed on the footing that rents are paid in advance (as is customary) rather than in Arrears. If rents are instead paid in arrears, the buyer’s only obligation is to account to the seller once the rent is received on the quarter day immediately after the completion date, and the contract should include a specific clause to record that arrangement.

Which sums are not apportioned?

The following are not generally included within the apportionment exercise:

insurance sums (these are usually dealt with separately—the seller cancels the policy and pays across any refund to the buyer, to be held on trust for the occupational tenants)...

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Web page updated on 21/05/2026

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