Persons who hold properties eligible for a relief from ATED and for which there is no tax liability can submit a single ATED return, known as a relief declaration return1. The relief declaration return significantly reduces the administration of ATED in cases where multiple properties qualify for the same relief. No property details are required as part of the return.
A relief declaration return may be made in respect of one or more SDIs, but a separate return is required for each type of relief which is claimed. The return must relate to one of the following reliefs, which must be specified in the return2:
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