Annual Tax on Enveloped Dwellings - ATED

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ATED Rates & thresholds

UK residential property owned by a ‘non-natural person’ (UK or non-UK) will be affected. This includes properties owned by:

  • Companies.
  • Collective investment schemes.
  • Partnerships, one or more of whose members is a company.
  • Some foundations, but not trusts owning property directly.

If you are caught by the ATED, the following bands and annual tax rates will apply.

Property value2019/202020/212021/222022/23
Over £500k - £1m£3,650£3,700£3,700£3,800
£1m - £2m£7,400£7,500£7,500£7,700
£2m - £5m£24,800£25,200£24,300£26,050
£5m - £10m£57,900£58,850£59,100£60,900
£10m - £20m£116,100£118,050£118,600£122,250
Over £20m£232,350£236,250£237,400£244,750

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