Revised rates for the Annual Tax on Enveloped Dwellings 11th March 2019 The charges made under the Annual Tax on Enveloped Dwellings (ATED) regime increase in line with inflation on 1 April 2019: Property value From 1 April 2018 From 1 April 2019 £ £ More than £500,000 up to £1 million 3,600 3,650 More than £1 million up to £2 million 7,250 7,400 More than £2 million up to £5 million 24,250 24,800 More than £5 million up to £10 million 56,500 57,900 More than £10 million up to £20 million 113,400 116,100 More than £20 million 226,950 232,350 ATED is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000. Reliefs and exemptions from the tax are available in certain circumstances which may mean that no tax is payable, although a tax return still has to be filed.
