B6.745 ATED—effect of reliefs

Business tax
Business tax | Commentary

B6.745 ATED—effect of reliefs

Business tax | Commentary


B6.745 ATED—effect of reliefs

Unlike many other taxes, ATED is payable in-year and towards the beginning of the relevant chargeable period. If a property is within the scope of ATED on 1 April of a chargeable period, the starting position is that the full ATED amount must be paid. However, there are various reliefs available from ATED. The reliefs are primarily aimed at relieving genuine commercial businesses from the charge to tax.

The reliefs must be claimed via a full ATED return or Relief Declaration Return (see B6.771 and B6.771A) and work on the basis of 'relievable days'. A relievable day is one where the conditions for a relief are met1. For these purposes, it is assumed that the state of affairs in place at the end of the day on any given day persisted throughout the day2.

The reliefs from ATED are as follows:


    (1)     property rental businesses (see B6.746), including rental property: preparation for sale etc (see B6.747)


    (2)     dwellings opened to the public (see

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial