TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Annual Tax on Enveloped Dwellings (ATED)

HMRC have published Statutory Instrument: SI 2014/854 which deals with the annual chargeable amounts for the 1 April 2014 – 31 March 2015 ATED chargeable period.

These are as follows:-

  • £15,400 – properties greater than £2million but not more than £5million
  • £35,900 – properties greater than £5million but not more than £10million
  • £71,850 – properties greater than £10million but not more than £20million
  • £143,750 – properties more than £20million