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3 Lyttleton Court, Birmingham Street, Halesowen, Birmingham, B63 3HN

Annual Tax on Enveloped Dwellings

Annual Tax on Enveloped Dwellings (ATED)

From 1 April 2013 the ATED applies to 'high value' residential properties owned via a corporate structure, unless the property is used for a qualifying purpose. From 1 April 2015 the tax applies to properties valued at £1m or more (previously £2m or more). There are many reliefs that can remove or reduce the charge, but in order to claim a relief, an ATED return must be submitted. The 2015/16 ATED return and tax due must generally reach HMRC by 30 April 2015.

Property valueAnnual charge to 31.3.1631.3.15
£1m – £2m £7,000 N/A
£2m – £5m 23,350 £15,400
£5m – £10m 54,450 35,900
£10m – £20m 109,050 71,850
£20m + 218,200 143,750
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Directors:  Paul Cutter FCA | Kate Jones FCCA, ACA | Dave Hazlehurst FCCA, CTA

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3 Lyttleton Court | Birmingham Street | Halesowen | West Midlands | B63 3HN

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 Company Number: 07252989

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