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 2020/21 2021/22 2022/23 2024/25
Over £500k - £1m £3,700 £3,700 £3,800 £4,000
£1m - £2m £7,500 £7,500 £7,700 £9,000
£2m - £5m £25,200 £24,300 £26,050 £30,550
£5m - £10m £58,850 £59,100 £60,900 £71,500
£10m - £20m £118,050 £118,600 £122,250 £143,550
Over £20m £236,250 £237,400 £244,750 £287,500

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