Next revaluation date
The next revaluation date is 1 April 2027. It is important that companies and their advisers are aware of this as an increase in the value of a property could bring a company within scope of ATED, or place the property in a higher band for calculating the charge, from April 2028. HMRC’s guidance includes information on how to value a property.
ATED rates
The 2026/27 chargeable period will begin on 1 April 2026 and will end on 31 March 2027 The amounts due are as follows:
| Value of the property | ATED due |
|---|---|
| £500,001 to £1,000,000 | £4,600 |
| £1,000,001 to £2,000,000 | £9,450 |
| £2,000,001 to £5,000,000 | £32,200 |
| £5,000,001 to £10,000,000 | £75,450 |
| £10,000,001 to £20,000,000 | £151,450 |
| More than £20m | £303,450 |
Returns and payment
Companies within scope of the ATED at the beginning of the 2026/27 chargeable period, must submit a return and pay any tax due by 30 April 2026. Companies coming within scope of the rules at a later date have 30 days from that date to meet their obligations.
Reliefs are available that may reduce or extinguish the company’s liability to ATED, including qualifying property rental business relief. The reliefs are not given automatically and must be claimed in the annual return or in a relief declaration return, also by 30 April 2026. One relief declaration return can be used for multiple properties that are eligible for the same category of relief.
The ATED return and the relief declaration return can be submitted online using HMRC’s ATED service.
Prepare for 2026/27 series
ICAEW's Tax Faculty looks at the key tax changes applying from April 2026.
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