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In force since 2025-03-18, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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:
Propose a changeThis Order may be cited as the Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2025.
Propose a changeThe 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.
Propose a change