
2023 No. 107
Annual Tax On Enveloped Dwellings
The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2023
Made 1st February 2023
The Treasury, in discharge of the duty imposed by section 101(5) of the Finance Act 2013, make the following Order:
Citation
1 
This Order may be cited as the Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2023.
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 2023 are determined in accordance with the following table, by reference to the taxable value of the interest on the relevant day.

Annual chargeable amount Taxable value of the interest on the relevant day
£4,150 More than £500,000 but not more than £1 million.
£8,450 More than £1 million but not more than £2 million.
£28,650 More than £2 million but not more than £5 million.
£67,050 More than £5 million but not more than £10 million.
£134,550 More than £10 million but not more than £20 million.
£269,450 More than £20 million.
Nigel Huddleston
Steve Double
Two of the Lords Commissioners of His Majesty’s Treasury
1st February 2023