Annual tax on enveloped dwellings (ATED)

ATED Rates

View the annual ATED charges that apply to qualifying residential properties owned by companies and other corporate entities.

Property Value Bands

See the ATED charge for properties across the different property value bands.

2026/27 Charges

Check the current annual ATED charges for the 2026/27 tax year.

2025/26 Charges

Compare the current ATED charges with the rates for the previous tax year.

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The following annual charges apply to certain dwellings owned by companies and other corporate entities:

Property value
2026/27
2025/26
More than £500,000 up to £1 million
£3,800
£3,700
More than £1 million up to £2 million
£7,700
£7,500
More than £2 million up to £5 million
£26,050
£25,300
More than £5 million up to £10 million
£60,900
£59,100
More than £10 million up to £20 million
£122,250
£118,600
More than £20 million
£244,750
£237,400
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