---
title: "The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2026"
id: dcaaf910-77f4-4ab2-aa3c-217fc8b29e0e
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/156
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/dcaaf910-77f4-4ab2-aa3c-217fc8b29e0e
language: en
in_force_from: 2026-02-24
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/156/data.xml
read_on: 2026-11-10
sha256: 06f259a860f649d4c0443b3d7af524ed455c80cb7d9ffa7cf1a3f4c058907be2
provisions: 3
---

# The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2026

## Title and introductory text {#prelims}

2026 No. 156
ANNUAL TAX ON ENVELOPED DWELLINGS
The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2026
Made
24th February 2026
The Treasury make this Order in discharge of the duty imposed by section 101(5) of the Finance Act 2013.

## 1 Citation {#article-1}

This Order may be cited as the Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2026.

## 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 2026 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
£4,600 | More than £500,000 but not more than £1 million.
£9,450 | More than £1 million but not more than £2 million.
£32,200 | More than £2 million but not more than £5 million.
£75,450 | More than £5 million but not more than £10 million.
£151,450 | More than £10 million but not more than £20 million.
£303,450 | More than £20 million.