Commentary

B6.755 ATED—providers of social housing

Business tax
Business tax | Commentary

B6.755 ATED—providers of social housing

Business tax | Commentary

B6.755 ATED—providers of social housing

For the latest New Development, see ND.1909.

For relief from ATED to be claimable the provider of social housing must be either a profit making registered provider of social housing or a relevant housing provider (being a non-profit registered provider of social housing or a registered social landlord). For both, there are conditions that must be met in order to qualify for the relief.

Profit making registered provider

A day in a chargeable period is a relievable day in relation to an SDI if on that day a profit-making registered provider of social housing is entitled to

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