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ATED chargeable amounts

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The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2021/245, sets out the annual chargeable amounts of ATED by reference to the taxable value of the interest, for chargeable periods beginning on or after 1 April 2021.

The amounts are indexed in line with the September 2020 Consumer Price Index (0.5%) and then rounded down to the nearest multiple of £50. This means that the amounts for the first two bands (£500,000 up to £2m) remain at 2020 levels.

Issue: 1523
Categories: News