Guidance

Annual Tax on Enveloped Dwellings: technical guidance

Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of 바카라 사이트榗hargeable periods바카라 사이트� running from 1 April to 31 March.

• From: HM Revenue & Customs
• Published: 14 August 2013
• Last updated: 21 September 2023 바카라 사이트� See all updates

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ODT, 212 KB

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Details

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 바카라 사이트榚nveloped바카라 사이트� because the ownership sits within a corporate 바카라 사이트榳rapper바카라 사이트� or 바카라 사이트榚nvelope바카라 사이트�.

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 바카라 사이트� use 1 April 2022 as the revaluation date
• after 1 April 2022 바카라 사이트� use the date you acquired it as the valuation date

Published 14 August 2013

Last updated 21 September 2023 + show all updates

1. 21 September 2023

   The Annual Tax on Enveloped Dwellings (ATED) Technical Guidance has been updated to provide additional information on the 바카라 사이트榲iew to a profit바카라 사이트� test which applies to various ATED reliefs, including for property rental businesses, property traders, property developers, farmhouses and dwellings open to the public.

2. 20 March 2023

   Information has been added about the date to use to value or revalue your property.

3. 13 January 2023

   Information has been added about 1 April 2023 to 31 March 2024 being a revaluation year. Companies must revalue their properties.

4. 24 November 2022

   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.

5. 31 March 2022

   The technical guidance has been updated for 2022.

6. 22 March 2018

   An update to the links to the online return and how to obtain a paper return.

7. 14 August 2013

   First published.