Are there any exemptions on ATED?

There are some reliefs and exemptions from ATED which mean that you don’t have to pay the tax.

• Commercially let to a third party and not (at the time) occupied or available to be occupied by anyone connected with the property owner
• Farmhouses occupied by farm workers or former long severing farm workers
• Properties owned by a registered provider of social housing
• Open to the public at least 28 days a year
• Certain exemptions may also apply to property developers, property traders and financial institutions – please contact us for a more detailed appraisal of your eligibility.
• If used by an employee the employee must have less than 10% interest in the company Please note that relief on ATED must be obtained on an annual basis.