{
  "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-indexation-of-annual-chargeable-amounts-order-2021/article-2",
  "json_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-indexation-of-annual-chargeable-amounts-order-2021/article-2.json",
  "legislation": "uksi/2021/245",
  "legislation_title": "The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2021",
  "legislation_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-indexation-of-annual-chargeable-amounts-order-2021",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Chargeable amounts",
  "text": "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 2021 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£3,700\nMore than £500,000 but not more than £1 million.\n£7,500\nMore than £1 million but not more than £2 million.\n£25,300\nMore than £2 million but not more than £5 million.\n£59,100\nMore than £5 million but not more than £10 million.\n£118,600\nMore than £10 million but not more than £20 million.\n£237,400\nMore than £20 million.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Relevant day” and “taxable value” are defined by sections 99(5) and 102 of the Finance Act 2013. Section 102 was amended by section 71 of the Finance Act 2015 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/245/article/2",
    "retrieved_at": "2026-10-28T22:16:35.577258+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."
}