{
 "id": "ated_bands",
 "name": "Annual Tax on Enveloped Dwellings",
 "category": "tax",
 "value": "Company-held dwellings over \u00a3500k \u00b7 bands \u00a34,600 to \u00a3303,450 per year",
 "unit": "per year 2026/27",
 "valid_from": "2026-04-01",
 "valid_to": "2027-03-31",
 "source_url": "https://www.gov.uk/guidance/annual-tax-on-enveloped-dwellings-the-basics",
 "source_org": "HMRC",
 "confidence": "verified",
 "checked_at": "2026-08-12",
 "notes": "Six bands (\u00a34,600 / \u00a39,450 / \u00a332,200 / \u00a375,450 / \u00a3151,450 / \u00a3303,450). Return due by 30 April in-period.",
 "history": [
  "Lowest band \u00a34,450 from 2025-04-01"
 ]
}