Council Tax: Surcharges
Commons · Question 19149 · Tabled 15 Jul 2026 · Treasury · Official record
Answered 4 Sep 2026
Question
Asked by David Simmonds
To ask the Chancellor of the Exchequer, with reference to the answer of 21 April 2026, to Question 126749, on Council Tax: Surcharges, what the evidential basis is for residential dwellings being liable for both taxes, including the proposed higher level
Answer
Answered by James Murray, 4 Sep 2026
The Annual Tax on Enveloped Dwellings (ATED) applies to companies that own UK residential property worth more than £500,000. ATED is intended to tackle tax avoidance, ensuring those who 'envelope' residential properties, by owning or purchasing them throu...