HMRC have updated their technical guidance on the annual tax on enveloped dwellings (ATED) (24 November 2022).
Specifically:
“Paragraph 41A3 ‘Homes for Ukraine’ Scheme has been updated to clarify that reliefs will continue to be available from 1 April 2022 for a qualifying individual where a single dwelling is used under the scheme. A new paragraph 41A4 has been included to tell you that a non-qualifying individual who occupies a single dwelling will not be able to claim relief under the scheme.”
The overall guidance is arranged under the following headings:
- The charge to tax
- Adjustment of amount charged
- Chargeable interests and “single-dwelling interest”
- Meaning of “dwelling”
- Acquisitions and disposals
- New dwellings, conversions, demolition, etc.
- Reliefs
- Exemptions
- Alternative property finance
- Administration and payment of tax
- Application of provisions
- Supplementary provisions
- Interpretation
- Glossary
- Appendix
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