The Annual Tax on Enveloped Dwellings (ATED) is an annual tax payable by non-natural persons (such as companies) that have a chargeable interest in United Kingdom residential property valued at more than £500,0001.
Charitable companies, public bodies and bodies established for national purposes are exempt from ATED2. Reliefs are available in relation to property rental businesses, property developers and traders, financial institutions acquiring dwellings in the course of lending, dwellings open to the public, occupation by certain employees and partners, farmhouses and providers of social housing
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234