B6.745 ATED reliefs—overview
Unlike many other taxes, ATED is payable in-year and towards the beginning of the relevant chargeable period. If a property is within the scope of ATED on 1 April of a chargeable period, the starting position is that the full ATED amount must be paid. However, there are various reliefs available from ATED. The reliefs are primarily aimed at relieving genuine commercial businesses from the charge to tax.
The reliefs must be claimed via a full ATED return or amended return or via a relief declaration return (see B6.771 and B6.771A) and work on the basis of 'relievable days'. A relievable day is one where the conditions for a relief are met and, in calculating the adjusted chargeable amount for the chargeable period, the ATED charge does not apply for such
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Web page updated on 17 Mar 2025 17:01