{
  "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-indexation-of-annual-chargeable-amounts-order-2019/article-2",
  "json_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-indexation-of-annual-chargeable-amounts-order-2019/article-2.json",
  "legislation": "uksi/2019/401",
  "legislation_title": "The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2019",
  "legislation_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-indexation-of-annual-chargeable-amounts-order-2019",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Chargeable amounts",
  "text": "The amounts that by virtue of section 101 (indexation of annual chargeable amounts) of the Finance Act 2013 are to be the annual chargeable amounts for chargeable period beginning on or after 1st April 2019 are determined in accordance with the following table, by reference to the taxable value of the interest on the relevant day.\nAnnual chargeable amount\nTaxable value of the interest on the relevant day\n£3,650\nMore than £500,000 but not more than £1 million.\n£7,400\nMore than £1 million but not more than £2 million.\n£24,800\nMore than £2 million but not more than £5 million.\n£57,900\nMore than £5 million but not more than £10 million.\n£116,100\nMore than £10 million but not more than £20 million.\n£232,350\nMore than £20 million.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Relevant day” is defined in section 99(5) of the Finance Act 2013."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/401/article/2",
    "retrieved_at": "2026-10-28T22:46:15.813833+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}