ATED returns and payment for 2019-20

The annual tax on enveloped dwellings (ATED) has to be declared and paid by 30 April 2019 for 2019-20 and the rates for this upcoming charge have just been published. 

ATED was introduced with effect from 1 April 2013 to tackle the avoidance of stamp duty land tax (SDLT). The charge relates to residential property owned by a non-natural person, generally a company or a partnership with a corporate member. Initially the charge was just for properties with a value in excess of £2m but the threshold is now £500,000. 

The charge for 2019-20 (that is, the year 1 April 2019 to 31 March 2020) is based on the value of the property at 1 April 2017 or the value at the date it is acquired if later; the increase in the charge is linked to the consumer price index. 

Property value

Annual charge



Annual charge


More than £500,000 up to £1m




More than £1m up to £2m




More than £2m up to £5m




More than £5m up to £10m




More than £10m up to £20m




More than £20m