Properties subject to the Annual Tax on Enveloped Dwellings (ATED) charge must be revalued every five years. The next revaluation date is 1 April 2022.
- The ATED charge for 2022-23 is based on the property value as at 1 April 2017 with the return and payment being due by 30 April 2022.
- As ATED property valuations have to be updated every five years, all properties subject to the charge now need to be revalued as at 1 April 2022. It is this value that will be used to calculate the charge for the next five years starting with the 2023-24 charge, due by 30 April 2023.
Useful guides on this topic
Annual Tax on Enveloped Dwellings (ATED)
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