Annual Tax on Enveloped Dwellings 2024-25

Is your property above the threshold?

The Annual Tax on Enveloped Dwellings (ATED) was introduced under the Finance Act 2013 as part of a series of measures which were designed to disincentivise the ownership of high value residential properties in corporate structures.

What is ATED?

ATED is an annual tax charge which can apply if a UK residential property is directly held by a company, a
partnership with a least one company member or a collective investment scheme (including unit trusts), and the value of the property is more than £500,000.

Read our information sheet to find out more about ATED. For further advice contact our tax team.