Annual Tax On Enveloped Dwellings

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

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

Property Value 2016/17 2017/18 2018/19
Over £500k - £1m £3,500 £3,500 £3,600
£1m - £2m £7,000 £7,050  £7,250 
£2m - £5m £23,350  £23,550  £24,250
£5m - £10m £54,450  £54,950  £56,550
£10m - £20m  £109,050 £110,100  £113,400 
Over £20m £218,200 £220,350  £226,950 

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