The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2024/379, sets out the Annual Tax on Enveloped Dwellings (ATED) chargeable amounts for chargeable periods beginning on or after 1 April 2024.
The bands (based on the value of the property) are unchanged, and the chargeable amount for each band has been increased by inflation (rounded down to the nearest £50), as per the indexation requirements in FA 2013 s 101.
Generally, ATED returns must be filed by 30 April or within 30 days of the date the property was acquired, if later.
The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2024/379, sets out the Annual Tax on Enveloped Dwellings (ATED) chargeable amounts for chargeable periods beginning on or after 1 April 2024.
The bands (based on the value of the property) are unchanged, and the chargeable amount for each band has been increased by inflation (rounded down to the nearest £50), as per the indexation requirements in FA 2013 s 101.
Generally, ATED returns must be filed by 30 April or within 30 days of the date the property was acquired, if later.
