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Murray Beith Murray is a leading Scottish private client law firm.

For over 170 years we have specialised in meeting the legal, financial and administrative needs of individuals and families, family trusts, charities and private companies.

Call us today on 0131 225 1200
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1 minute reading time (194 words)

Do you use a company to hold your properties in the UK?

The Annual Tax on Enveloped Dwellings (“ATED”) was introduced in April 2013 as part of a series of measures designed to discourage corporate ownership of UK residential property.

This annual charge is imposed on non-natural persons* owning UK residential property and originally applied to properties worth more than £2 million. However, from April 2016, properties valued at more than £500,000 are caught by the ATED regime.

Property Value at 1 April 2012

ATED from

1 April 2016

Less than £500,000

N/A

£500,000 - £1 million

£3,500

£1 million - £2 million

£7,000

£2 million - £5 million

£23,350

£5 million - £10 million

£54,450

£10 million - £20 million

£109,050

More than £20 million

£218,200

 

*Definition of non-natural persons is Companies, Partnerships with one or more corporate partner, (Partnerships comprising of individuals are not affected) and collective investment schemes

There are a number of reliefs available, for example:

  • Property development and trading businesses
  • Property rental business where the property is let to an unconnected third party
  • Farmhouses
  • Properties open to the public
  • Property occupied by certain partners or employees

If reliefs apply, this must be claimed each year via submitting an ATED Return

With the best of intentions
Has the moment come for commercial property to tru...

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