Specialist Property Tax Planning Services for Landlords and Property Investors 
ated, annual tax on envelope dwellings, ated property value
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. 
Revaluation date Chargeable periods that apply (1 April to 31 March) 
01-Apr-12 2013 to 2014 
2014 to 2015 
2015 to 2016 
2016 to 2017 
2017 to 2018 
01-Apr-17 2018 to 2019 
2019 to 2020 
2020 to 2021 
2021 to 2022 
2022 to 2023 
01-Apr-22 2023 to 2024 
2024 to 2025 
2025 to 2026 
2026 to 2027 
2027 to 2028 
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. 
Tagged as: ATED
Share this post:

Leave a comment: 

Our site uses cookies. For more information, see our cookie policy. Accept cookies and close
Reject cookies Manage settings