
2024 No. 379
ANNUAL TAX ON ENVELOPED DWELLINGS
The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2024
Made 14th March 2024
The Treasury, in discharge of the duty imposed by section 101(5) of the Finance Act, make the following Order:
Citation
1 
This Order may be cited as the Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2024.
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 2024 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
£4,400 More than £500,000 but not more than £1 million.
£9,000 More than £1 million but not more than £2 million.
£30,550 More than £2 million but not more than £5 million.
£71,500 More than £5 million but not more than £10 million.
£143,550 More than £10 million but not more than £20 million.
£287,500 More than £20 million.
Mike Wood
Scott Mann
Two of the Lords Commissioners of His Majesty's Treasury 
14th March 2024