This article discusses the relief from ATED available to providers of social housing. For the effect of ATED reliefs, see B6.745.
For relief from ATED to be claimable the provider of social housing must be either:1
- Ìý
•ÌýÌýÌýÌý a profit making registered provider of social housing
- Ìý
•ÌýÌýÌýÌý a 'qualifying housing provider', or
- Ìý
•ÌýÌýÌýÌý (for the 2021/22 period onwards or, in limited cases, 2020/21 onwards) a qualifying housing co-operative (a voluntary association of members who use a company to provide housing to their members)
There are conditions that must be met by each provider in order to qualify for the relief.
Profit making registered provider
A day in a chargeable period is a relievable day in relation to an SDI if on that day a profit-making registered provider of social housing is entitled to the interest and the provider's acquisition of the interest (or of any part of the interest) was funded with the assistance of public subsidy2. The definition of public subsidy is taken from the SDLT legislation,
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Web page updated on 17 Mar 2025 17:23