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Markel Tax

13 Feb 2019

Autumn Budget 2017: ATED annual charges for April 2018 to rise in line with CPI

The ATED annual charges will rise by 3% from 1 April 2018 in line with the September 2017 Consumer Prices Index.   The new rates will be:


Property Value Annual chargeable amounts for the 2017 to 2018 chargeable period   Annual chargeable amounts for the 2018 to 2019 chargeable period
£500,001 to £1,000,000 £3,500 £3,600
£1,000,001 to £2,000,000 £7,050 £7,250
£2,000,001 to £5,000,000 £23,550 £24,250
£5,000,001 to £10,000,000 £54,950 £56,550
£10,000,001 to £20,000,000 £110,100 £113,400
£20,000,0001 and over £220,350 £226,950


For companies paying ATED, a higher annual charge will apply from 1 April 2018. In line with previous Budgets, whilst the annual charges have been increased in line with CPI Index, the chargeable bands have not been inflated and therefore more properties will fall within these chargeable bands and potentially could move up the bands. This will particularly be pertinent from 1 April 2018 as properties acquired prior to 1 April 2017 will need to be revalued as at that date for the purposes of the ATED calculation for the year ended April 2019.

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13 Feb 2019

VAT registration threshold: call for evidence