---
title: "The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2025"
id: cdc6cbfe-5d0e-4750-9b1e-b6b0f7834a8c
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/364
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/cdc6cbfe-5d0e-4750-9b1e-b6b0f7834a8c
language: en
in_force_from: 2025-03-18
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/364/data.xml
read_on: 2026-11-10
sha256: 6b5c0a52457a7c83346d1ebefedce54b1d4378ab0a08eb877780bb4f97eac6d9
provisions: 3
---

# The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2025

## Title and introductory text {#prelims}

2025 No. 364
ANNUAL TAX ON ENVELOPED DWELLINGS
The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2025
Made
18th March 2025
The Treasury, in discharge of the duty imposed by section 101(5) of the Finance Act 2013, make this Order:

## 1 Citation {#article-1}

This Order may be cited as the Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2025.

## 2 Chargeable Amounts {#article-2}

The amounts that by virtue of section 101 of the Finance Act 2013 (indexation of annual chargeable amounts) are to be the annual chargeable amounts for chargeable periods beginning on or after 1st April 2025 are determined in accordance with the following table, by reference to the taxable value of the interest on the relevant day.
Annual chargeable amount | Taxable value of the interest on the relevant day
£4,450 | More than £500,000 but not more than £1 million.
£9,150 | More than £1 million but not more than £2 million.
£31,050 | More than £2 million but not more than £5 million.
£72,700 | More than £5 million but not more than £10 million.
£145,950 | More than £10 million but not more than £20 million.
£292,350 | More than £20 million.