Annual Tax on Enveloped Dwellings (ATED) Rates

Annual Tax on Enveloped Dwellings (ATED) applies to companies, partnerships with a corporate partner, and collective investment schemes that own residential properties in the UK valued above a certain threshold. Introduced to ensure fair contributions from owners of high-value properties, this tax plays a key role in maintaining public finances.

To help you navigate ATED, we’ve provided a detailed breakdown of the rates and criteria in the table below. Whether you’re a property owner, investor, or simply looking to understand how ATED might affect your financial planning, this resource will give you the insights you need to stay informed.