Revised rates for the Annual Tax on Enveloped Dwellings

11th March 2019

The charges made under the Annual Tax on Enveloped Dwellings (ATED) regime increase in line with inflation on 1 April 2019:

 

Property value From 1 April 2018 From 1 April 2019
  £ £
More than £500,000 up to £1 million 3,600 3,650
More than £1 million up to £2 million 7,250 7,400
More than £2 million up to £5 million 24,250 24,800
More than £5 million up to £10 million 56,500 57,900
More than £10 million up to £20 million 113,400 116,100
More than £20 million 226,950 232,350

 

ATED is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000.   Reliefs and exemptions from the tax are available in certain circumstances which may mean that no tax is payable, although a tax return still has to be filed.

 



 
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