Annual Tax on Enveloped Dwellings (ATED) is a tax in the United Kingdom.
It is payable by companies that own a UK residential property valued at more than £500,000.
[1] The tax was introduced on 1 April 2013 by Part 3 of the Finance Act 2013.
The London boroughs of Westminster, followed by Kensington & Chelsea, dominate the receipts by location.
[4] This tax-related article is a stub.