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Last updated: 1 March 2026

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Statutory Instruments

2026 No. 156

ANNUAL TAX ON ENVELOPED DWELLINGS

The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2026

Made

24th February 2026

The Treasury make this Order in discharge of the duty imposed by section 101(5) of the Finance Act 2013(1).

Citation

1. This Order may be cited as the Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2026.

Chargeable amounts

2. The amounts that by virtue of section 101 of the Finance Act 2013 (indexation of annual chargeable amounts) are to be the annual chargeable amounts for chargeable periods beginning on or after 1st April 2026 are determined in accordance with the following table, by reference to the taxable value of the interest on the relevant day(2).

Annual chargeable amount	Taxable value of the interest on the relevant day
£4,600	More than £500,000 but not more than £1 million.
£9,450	More than £1 million but not more than £2 million.
£32,200	More than £2 million but not more than £5 million.
£75,450	More than £5 million but not more than £10 million.
£151,450	More than £10 million but not more than £20 million.
£303,450	More than £20 million.

Gen Kitchen

Christian Wakeford

Two of the Lords Commissioners of His Majesty's Treasury

24th February 2026

(1)

(2)

“Chargeable periods”, “relevant day” and “taxable value” are defined, respectively, by sections 94(8), 99(5) and 102 of the Finance Act 2013. Section 102 was amended by section 71 of the Finance Act 2015 (c. 11).

Original format only1. Citation

Original format only2. Chargeable amounts

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2026 (2026/156)

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