Consultation outcome

Annual Tax on Enveloped Dwellings: reducing the administrative burden for business

This consultation has concluded

Download the full outcome

Detail of outcome

The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included but where appropriate the names and personal or commercially sensitive information has been redacted . The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.

Original consultation

This consultation ran from to


HMRC are consulting on ways to reduce the administrative burden for businesses within ATED (Annual Tax on Enveloped Dwellings).


Consultation description

HMRC wish to assist genuine commercial businesses which are entitled to claim ATED reliefs, meet their filing obligations in a way which reduces the administrative burden. We have set out two options but would consider others that are raised.