On 18 March 2025, HM Treasury issued the Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2025 (SI 2025/364). This order sets the ATED annual chargeable amounts for chargeable periods starting on or after 1 April 2025.
The annual chargeable amounts are determined in accordance with the following table
| Annual chargeable amount | Taxable value of the interest on the relevant day |
| £4,450 | More than £500,000 but not more than £1 million. |
| £9,150 | More than £1 million but not more than £2 million. |
| £31,050 | More than £2 million but not more than £5 million. |
| £72,700 | More than £5 million but not more than £10 million. |
| £145,950 | More than £10 million but not more than £20 million. |
| £292,350 | More than £20 million. |
The update follows the Autumn 2024 Budget announcement confirming that the annual chargeable amounts would increase by 1.7%, in line with the September 2024 Consumer Prices Index (CPI).