HMRC have made SI 2023/107 – The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order.
This Order states the annual chargeable amounts of the annual tax on enveloped dwellings.
Section 99(4) of the Finance Act 2013 (c. 29) sets out the annual chargeable amounts of tax. Section 101(5) of that Act provides for the indexation of those amounts.
This Order states the indexed amounts for chargeable periods beginning on or after 1st April 2023.
https://www.legislation.gov.uk/uksi/2023/107/contents/made
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