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’.
You must revalue your property every 5 years in line with ATED legislation. The 2023 to 2024 chargeable period is a revaluation year.
If you acquired a property:
- on or before 1 April 2022 — use 1 April 2022 as the revaluation date
- after 1 April 2022 — use the date you acquired it as the valuation date
Updates to this page
Published 14 August 2013Last updated 21 September 2023 + show all updates
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The Annual Tax on Enveloped Dwellings (ATED) Technical Guidance has been updated to provide additional information on the ‘view to a profit’ test which applies to various ATED reliefs, including for property rental businesses, property traders, property developers, farmhouses and dwellings open to the public.
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Information has been added about the date to use to value or revalue your property.
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Information has been added about 1 April 2023 to 31 March 2024 being a revaluation year. Companies must revalue their properties.
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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.