Annual Tax on Enveloped Dwellings

Annual Tax on Enveloped Dwellings (ATED) is a tax in the United Kingdom. It is payable by companies that own a UK residential property valued at more than £500,000.

The tax was introduced on 1 April 2013 by Part 3 of the Finance Act 2013. There are certain reliefs and exemptions available.

Revenue peaked at £178m in 2015-2016, but has since declined. In 2019-2020, about 86% of ATED receipts were from London. The London boroughs of Westminster, followed by Kensington & Chelsea, dominate the receipts by location.

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Taxation in the United Kingdom

UK Government Departments
HM Treasury HM Revenue and Customs
UK Government
VAT Income tax PAYE National Insurance Health and Social Care Levy (proposal abolished) Corporation tax Capital gains tax Motoring taxes Inheritance tax Stamp Duty Stamp Duty Reserve Tax Stamp Duty Land Tax Annual Tax on Enveloped Dwellings Insurance Premium Tax Air Passenger Duty Petroleum Revenue Tax Aggregates Levy Various alcohol- and gambling-related duties Bingo Duty Climate Change Levy Landfill tax Machine Games Duty Tobacco Duty Vehicle Excise Duty
Scottish Government
Revenue Scotland Scottish income tax Land and Buildings Transaction Tax Scottish Landfill Tax Air Departure Tax
Welsh Government
Taxation in Wales Welsh Revenue Authority Welsh Rates of Income Tax Land Transaction Tax Landfill Disposals Tax
Local Government
Council Tax Domestic rates in Northern Ireland Business rates in England Business rates in Wales Business rates in Scotland Business rates in Northern Ireland