Annual Tax on Enveloped Dwellings: technical guidance
Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.
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Most residential properties (dwellings) are owned directly by individuals. But in some cases a dwelling may be owned by a company (or other collective investment vehicle).
In these circumstances the dwelling is said to be ‘enveloped’ because the ownership sits within a corporate ‘wrapper’ or ‘envelope’.
Last updated
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Paragraph 41A3 'Homes for Ukraine' Scheme has been updated to clarify that reliefs will continue to be available from 1 April 2022 for a qualifying individual where a single dwelling is used under the scheme. A new paragraph 41A4 has been included to tell you that a non-qualifying individual who occupies a single dwelling will not be able to claim relief under the scheme.
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The technical guidance has been updated for 2022.
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An update to the links to the online return and how to obtain a paper return.
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First published.
Update history
2023-03-20 15:18
Information has been added about the date to use to value or revalue your property.
2023-01-13 14:37
Information has been added about 1 April 2023 to 31 March 2024 being a revaluation year. Companies must revalue their properties.
2022-11-24 07:12
Paragraph 41A3 ‘Homes for Ukraine’ Scheme has been updated to clarify that reliefs will continue to be available from 1 April 2022 for a qualifying individual where a single dwelling is used under the scheme. A new paragraph 41A4 has been included to tell you that a non-qualifying individual who occupies a single dwelling will not be able to claim relief under the scheme.
2022-03-31 15:21
The technical guidance has been updated for 2022.