The most common calculation error starts with the choice of table.
The heating cost statement supplies fuel quantity and CO2 costs; the property is recorded as a non-residential building. Anyone who applies the residential tier table allocates by emissions class instead of splitting the costs equally. On top of that, there are two reduction rights, which apply case by case and must be justified separately in the statement.
1building typeThe property is a non-residential building, so the tiered model does not apply.
2reduction rightsAlongside the fixed 50:50 split, there are two grounds for reduction, each to be checked individually.
12rental unitsThe allocation is applied to the heating cost statement unit by unit.
24lines of justificationEvery unit has its 50% share and its reduction check on separate lines.
The 50:50 split is fixed, both grounds for reduction are justified individually, and the most common calculation error is caught before sign-off: 50% fewer billing errors.
The 50% reduction in billing errors is this agent's headline figure. Twelve rental units and 24 lines of justification represent a mid-sized non-residential building; nobody counted them.