HM Revenue & Customs

ATED liability

Follow the link below for details of the current Annual Tax on Enveloped Dwellings (ATED) bandings and rates and how the liability should be calculated.

Annual Tax on Enveloped Dwellings - the basics

Do not enter £, commas or full stops only numbers and spaces, for example 15000 or 15 000, not 15,000 or 15.000.

See sections 6, 7 and 12 of the ATED Technical Guidance on how to apportion the charge for part of a chargeable period.

ATED Technical Guidance