Made under the Finance Act 2013
1 statutory instrument made using powers in the Finance Act 2013, newest first. Each one is explained section by section in plain English.
The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2025
- Department: HM Treasury
- Made under: Finance Act 2013
The 2025 Annual Tax on Enveloped Dwellings Order indexed annual chargeable amounts based on the September 2024 Consumer Price Index increase.
This order, made by the UK Treasury, sets the annual chargeable amounts for the annual tax on enveloped dwellings, effective from April 1st, 2025.
The amounts are determined according to a table referencing the taxable value of the interest, and these amounts are indexed to reflect a 1.7% increase in the Consumer Price Index (CPI) since September 2024.
This indexation is mandated by Section 101(5) of the Finance Act 2013.
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