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Annual tax on enveloped dwellings (ATED)

The ATED charge potentially applies to levy an annual charge on properties held other than by individuals. The charge only applies to properties with a value over £2 million. The charges have been increased for 2014/15 to:

  • £15,400 for properties valued at between £2 million and £5 million
  • £35,900 for properties valued at between £5 million and £10 million
  • £71,850 for properties valued at between £10 million and £20 million
  • £143,750 for properties valued at more than £20 million

 

 

Date: 8th May, 2014
Author: Cathy Corns

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