Policy paper

Annual Tax on Enveloped Dwellings: annual chargeable amounts

This tax information and impact note ensures non-natural persons holding residential property in corporate and other 'envelopes' and not using them for a commercial purpose pay a fair share of tax.

Documents

Details

This measure ensures that non-natural persons holding residential property in corporate and other ‘envelopes’ and not using them for a commercial purpose pay a fair share of tax. This improves the fairness of the way property is taxed.

Published 5 December 2016