How do I value a property for ATED?

To determine what band the property falls under for the Annual Tax on Enveloped Dwellings (#ATD) return, you will need to value the property using a valuation date. 

 

There are set revaluation dates every 5 years starting from 1st April 2012. This means that you would use the revaluation figures on the 1st April 2022 for the chargeable period 2023-24 to 2027-28. 

 

 

 

 

 

If you acquire the property after the revaluation date, then you use the date of acquisition as the revaluation date until the next fixed date of revaluation. 

 

If you’re a client of Property Tax Advice, we can have an overview conversation about this, or we can be instructed to handle this for you. Contact jenny@property-tax-advice.co.uk or your regular consultant accountant. 

 

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