(FA 2013, Pt. 3; SI 2014/854; SI 2016/401; SI 2016/1244; SI 2017/1246; SI 2019/401; SI 2020/341; SI 2021/245; SI 2022/399)

(In-Depth: ¶807-800ff.)

From 1 April 2013, annual tax on enveloped dwellings (ATED) is a tax payable by companies and other corporate bodies (partnerships with corporate partners or other collective investment vehicles) that own UK residential property.

The tax is charged for the chargeable period concerned. Chargeable periods are the period beginning 1 April 2013 and ending with 31 March 2014, and each subsequent 12-month period beginning with 1 April.

Residential property value (1)

Annual charge (2)

More than

Not more than

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