Annual Tax on Enveloped Dwellings - ATED
Like this page? Share it with your friends
ATED Rates & thresholds
UK residential property owned by a ‘non-natural person’ (UK or non-UK) will be affected. This includes properties owned by:
- 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.
|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|
Disclaimer : This website and its contents have been produced as a helpful reference point. The information should be used as a guide only and your specific circumstances are best discussed directly with us.
No reliance should be placed on this material and no action should be taken without seeking the appropriate professional or legal advice. Although the
authors make reasonable efforts to ensure the content of this website is accurate and up-to-date, the authors make no representations, warranties or
guarantees that the content is accurate, complete or up-to-date and accept no responsibility whatsoever for any loss occasioned by anyone acting on information without this website.
Our service to you
If you are a self employed, business owner/director of company looking to get your accountancy and taxation matters sorted, look no further. We are pro-active and easily accessible accountants and tax advisors, who will not only ensure that all your filing obligations are up to date with Companies House and HMRC, but also you do not pay a penny more in taxes than you have to. We work on a fixed fee basis and provide same day response to all your phone and email enquiries. We will also allocate a designated accounts manager who would have better understanding of your and business financial and taxation affairs. Book a free consultation call using the link below.
Get further information from the following blogs;