ATED Calculator (Annual Tax on Enveloped Dwellings)
Calculate the annual ATED charge for residential property held in a company structure. Check if reliefs apply and understand your obligations.
Value as at 1 April 2022 or acquisition date if later
| Property Value Band | Annual Charge |
|---|---|
| £500,001 to £1 million | £4,400 |
| £1 million to £2 million | £9,000 |
| £2 million to £5 million | £30,550 |
| £5 million to £10 million | £71,500 |
| £10 million to £20 million | £143,550 |
| Over £20 million | £287,500 |
What is ATED (Annual Tax on Enveloped Dwellings)?
ATED is an annual tax payable by companies, partnerships with company members, and collective investment schemes that own UK residential property valued over £500,000. It was introduced in 2013 to discourage holding residential property through corporate structures.
When do I need to pay ATED?
ATED returns must be filed and payment made by 30 April each year for the upcoming ATED period (1 April to 31 March). For new acquisitions, you have 30 days from the chargeable date to file a return.
Are there any ATED reliefs available?
Yes, reliefs are available for property rental businesses, property developers, property traders, farmhouses, and properties open to the public. You must still file a relief declaration return even if relief applies.
How is the property value determined?
Properties are valued at their market value on 1 April 2022 (the most recent valuation date) or acquisition date if later. Revaluation dates occur every 5 years. The next revaluation date is 1 April 2027.
What happens if I sell an ATED property?
If you sell an ATED property at a gain, you may also be liable to ATED-related CGT at 28% on gains during ATED chargeable periods. This is separate from standard CGT and cannot be reduced by reliefs.
Important
Even if relief applies, you must still file an ATED relief declaration return by the deadline.