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  • RE: HMOs and ATED

    -UPDATE - Reply received from ATED department via email: "Its my view that a HMO would be classed as a single dwelling interest and treated as one residence. If the unconnected people living in that property are paying rent then the company may be eligible for relief. Conditions for relief can be found in our technical guidance : https://www.gov.uk/government/publications/annual-tax-on-enveloped-dwellings-technical-guidance"
  • RE: HMOs and ATED

    Unfortunately I am going round in circles. I called the ATED helpline and they said yes but could not confirm if it was yes the whole building has to be considered as a single dwelling OR yes the individual rooms in a could be considered as single dwellings? I was then told to email the ATED team and still await their reply. The guidance you refer to does not answer my question.
  • HMOs and ATED

    Are HMOs a single dwelling in it's entirety as a building value or is the value for ATED purposes the individual unit apportionment? There is little guidance on the manuals and conflicting information from specialists.