ATED Update: New Valuation Date
Under the rules relating to the Annual Tax on Enveloped Dwellings (ATED) properties held within enveloped structures have to be revalued every five years in order to determine the band within which the property falls within for ATED purposes.
The first statutory valuation date for fixing the ATED band into which the property fell for the first five ATED periods (including the current one) was either 1 April 2012 for properties owned in an envelope at this date or the date of acquisition if later.
The second valuation date was therefore 1 April 2017. The value on that date will fix the ATED band into which a property...
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