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Commercial Leases NZ

A commercial lease is usually the second largest commitment a small business makes, after wages, and it is signed with far less scrutiny than a mortgage a tenth of the size. Three features do most of the damage, and none of them is hidden. They are simply in a document nobody read closely.

They are operating expenses, the ratchet clause, and the personal guarantee.

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The three things to remember

The advertised rent is not the occupancy cost. A ratchet means rent never goes down. And a personal guarantee undoes the limited liability your company was set up for.

Operating expenses are on top

Commercial space is usually advertised as a rate per square metre per annum for base rent. Outgoings, commonly called opex, are charged separately: rates, building insurance, maintenance, management fees, common area costs and often more.

Take 200 square metres advertised at $350.00 per square metre, with opex of $90.00 per square metre.

Base rent: 200 x $350.00 = $70,000.00 a year
Operating expenses: 200 x $90.00 = $18,000.00 a year
Total occupancy cost: $70,000.00 + $18,000.00 = $88,000.00 a year
Opex as a share of base rent: $18,000.00 / $70,000.00 = 25.7%
The real cost is 25.7% above the number in the advertisement.
Opex is usually not capped

Base rent changes only at review. Outgoings change whenever the underlying costs change, and rates and insurance have both moved sharply in recent years. Unless the lease caps opex or excludes specified categories, a tenant carries that movement in full. Ask for the last three years of actual outgoings for the building, not the estimate, and ask what is included in management fees.

The ratchet clause

At a market rent review, an independent assessment establishes what the space is worth. A ratchet clause provides that the new rent cannot be less than the rent currently payable.

So the review is one-directional. If the market has risen, the rent rises. If the market has fallen, the rent stays where it is. You never get the benefit of a soft market, but you always carry a strong one.

Current rent: $70,000.00 a year
Market falls 15%, so assessed market rent is $70,000.00 x 85% = $59,500.00
With a ratchet, you pay: $70,000.00
Annual difference: $70,000.00 - $59,500.00 = $10,500.00
Over a three year review period: $10,500.00 x 3 = $31,500.00
$31,500.00 over one review cycle, from a single clause.
It is negotiable, and often negotiated

A ratchet is not a law of nature. Depending on the market and your bargaining position you may be able to remove it, soften it to a floor at the original rent rather than the current one, or trade it for something else such as a longer term or a rent-free fit-out period. It is very hard to negotiate after signing and quite often possible before. Landlords expect the request from a represented tenant.

The other review types

Review type How the new rent is set
Market review An assessment of comparable space, subject to any ratchet
CPI review Adjusted by movement in the consumers price index
Fixed percentage review A stated increase, often 2 to 4 percent, regardless of the market

A fixed percentage review is the easiest to model and the least forgiving. It rises on schedule whether or not your revenue does, and whether or not the market supports it.

The personal guarantee

Most small businesses trade through a limited liability company, and the point of that structure is that the company's obligations are the company's. A personal guarantee on the lease removes that protection for the largest obligation the company has.

If the business fails, the landlord can pursue the guarantors personally for the remaining rent. Not the fit-out or the stock. The rent, for the balance of the term, which on a six year lease at $88,000.00 a year is a very large number attached to a house.

Ask whether a guarantee is required at all, since sometimes it is assumed rather than insisted on.
Ask to cap it, in dollars or by a number of months of rent.
Ask to time-limit it, so it falls away after a period of good payment history.
Ask for a bank guarantee or bond instead, which is bounded by definition.
Check whether it survives assignment, because it often does.
The last point is the one that surprises people years later.
Selling the business may not release you

When a lease is assigned to a buyer of your business, the outgoing tenant and its guarantors commonly remain liable if the incoming tenant defaults. You can sell up, walk away, and still be pursued for rent on premises you no longer occupy, run by someone you no longer know. Whether a release is available is a negotiation at assignment, and the time to think about it is at signing.

Two clauses worth finding before you sign

The first is reinstatement, sometimes called make good. At the end of the term you may be required to remove your fit-out and return the premises to their original condition. On a fitted-out retail or hospitality site that is a substantial cost arriving exactly when the business is closing or moving, which is when it can least be afforded.

The second is the no-access provision. The standard deed of lease was amended to address situations where an emergency prevents a tenant from accessing the premises, providing for a fair proportion of rent and outgoings to cease to be payable. Whether your lease contains it, and in what form, is worth checking rather than assuming, because deeds in circulation differ.

Before you sign

Total the real occupancy cost: base rent plus opex plus GST plus your fit-out amortised.
Model a market review both ways, and see what the ratchet costs you in the down case.
Get three years of actual outgoings for the building, not an estimate.
Have a property lawyer read it, including every amendment to the standard form.
Decide on the guarantee deliberately, rather than signing where indicated.
A few hundred dollars of advice against a six-figure multi-year commitment.

What this guide does not cover

Lease terms are negotiable and vary widely, and the deed in front of you may be amended from the standard form in ways that change its effect substantially. Rent review mechanics, dispute procedures, subleasing, GST on outgoings, and the tax treatment of lease incentives all require specific advice. This is general information rather than legal advice, and a property lawyer should review any commercial lease before you sign it or give a personal guarantee.

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Test Your Knowledge

Ten questions on commercial lease costs and clauses.

1. What does a commercial rent advertisement usually exclude?
The floor area, quoted only on inspection
The lease term, negotiated after signing
The base rent, disclosed at settlement
Operating expenses, charged separately on top
2. On 200 square metres at $350 base and $90 opex, what is the annual occupancy cost?
$70,000
$18,000
$52,000
$88,000
3. What does a ratchet clause do at a market rent review?
Caps the rent increase at a fixed percentage
Requires the rent to rise at every review
Prevents the rent falling below the current rent
Allows either party to end the lease early
4. Rent is $70,000 and the market falls 15 percent. What does a ratchet cost over a three year cycle?
$31,500
$10,500
$59,500
$21,000
5. Is a ratchet clause negotiable?
Yes, and landlords expect the request
No, it is required by the standard deed
No, it is imposed by the Property Law Act
Only for leases longer than ten years
6. Which review type rises regardless of the market?
A fixed percentage review
A market review with a ratchet
A market review without a ratchet
A review triggered by assignment
7. What does a personal guarantee on a lease do?
Guarantees the landlord will maintain the building
Removes the company's limited liability for the rent
Protects the tenant if the landlord sells the property
Caps the tenant's liability at the bond amount
8. Does selling your business release you from the lease guarantee?
Yes, automatically once the assignment completes
Often not, as liability commonly survives assignment
Yes, provided the landlord approved the buyer
Only if the buyer gives a guarantee as well
9. What is a reinstatement or make good obligation?
Repairing damage caused by the landlord's works
Replacing the building's insurance at term end
Removing your fit-out and restoring the premises
Paying the incoming tenant's fit-out costs
10. What should you ask for instead of an uncapped personal guarantee?
A longer lease term at the same base rent
A bank guarantee or bond, which is bounded
A market review instead of a fixed review
A larger rent-free period at the start

Sources: the Auckland District Law Society deed of lease, which is the standard form in general use in New Zealand; the Property Law Act 2007; and general contract law. Lease terms are negotiable and vary, and the deed in front of you may be amended from the standard form in ways that matter. This is general information rather than legal advice, and a property lawyer should review any commercial lease before you sign it or give a personal guarantee.

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