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Guidance

Annual Tax on Enveloped Dwellings: technical guidance

Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.

Updates to this page

From:
HM Revenue & Customs
Published:
14 August 2013
Last updated:
27 June 2025
Show all updates

  1. Information about when you must revalue your property has been updated. You must revalue your property every 5 years in line with Annual Tax on Enveloped Dwellings (ATED) legislation. You must do this for the 5 chargeable periods from 2023 to 2024.

  2. Guidance amended due to recent updates to the Homes for Ukraine Sponsorship Scheme and the ATED Alternative Finance rules.

  3. The Annual Tax on Enveloped Dwellings (ATED) Technical Guidance has been updated to provide additional information on the ‘view to a profit’ test which applies to various ATED reliefs, including for property rental businesses, property traders, property developers, farmhouses and dwellings open to the public.

  4. Information has been added about the date to use to value or revalue your property.

  5. Information has been added about 1 April 2023 to 31 March 2024 being a revaluation year. Companies must revalue their properties.

  6. Paragraph 41A3 'Homes for Ukraine' Scheme has been updated to clarify that reliefs will continue to be available from 1 April 2022 for a qualifying individual where a single dwelling is used under the scheme. A new paragraph 41A4 has been included to tell you that a non-qualifying individual who occupies a single dwelling will not be able to claim relief under the scheme.

  7. The technical guidance has been updated for 2022.

  8. An update to the links to the online return and how to obtain a paper return.

  9. First published.

Documents

Annual Tax on Enveloped Dwellings (ATED): technical guidance

ODT, 228 KB

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Details

Most residential properties (dwellings) are owned directly by individuals. In some cases a dwelling may be owned by a company (or other collective investment vehicle).

In these circumstances the dwelling is said to be ‘enveloped’ because the ownership sits within a corporate ‘wrapper’ or ‘envelope’.

You must revalue your property every 5 years in line with Annual Tax on Enveloped Dwellings (ATED) legislation. You must do this for the 5 chargeable periods from 2023 to 2024.

If you acquired a property:

  • on or before 1 April 2022 — use 1 April 2022 as the revaluation date
  • after 1 April 2022 — use the date you acquired it as the valuation date

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