The period of the lease is 36 years.
The rent for the first 5 years is €30,000 per year.
The lease contains a rent review clause.
The rent for year 6 onwards will be negotiated in accordance with that clause.
The total rent payable for the first 5 years is €150,000.
The average annual rent is €30,000 (€150,000 ÷ 5).
You pay Stamp Duty on €30,000 at the rate of 6%.
You also pay a fixed duty of €12.50 for the rent review clause.