Policy paper

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

This Tax Information and Impact Note is about reducing the administrative burden for businesses on the Annual Tax on Enveloped Dwellings.

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

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Details

This measure will reduce the administrative burden on those businesses who hold properties eligible for a relief from Annual Tax on Enveloped Dwellings and for which there is no tax liability. It also changes the filing obligations, information requirements, and in some cases the time limits for delivering a return. There will be no change in relation to properties which have an Annual Tax on Enveloped Dwellings liability.

Published 10 December 2014