Policy paper
Annual Tax on Enveloped Dwellings — availability of relief
This tax information and impact note explains a change to Annual Tax on Enveloped Dwellings (ATED) legislation, allowing relief to be claimed for dwellings used for qualifying commercial purposes.
Documents
Details
This measure amends the ATED legislation to make sure that relief can be claimed in an initial ATED return for any chargeable period for a residential property (dwellings) held for a qualifying commercial purpose.
Updates to this page
Published 26 November 2025