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Tuesday, May 10th, 2016
Are there any exemptions from ATED?
There are a number of exemptions from ATED:
charitable companies using the dwelling for charitable purposes – make sure all of the exemption conditions are met in section 42 of the ATED: technical guidance
public bodies – there are lists of exempt public bodies in section 43 of the ATED: technical guidance
bodies established for national purposes – listed at section 44 of the ATED: technical guidance
If you meet the conditions for an exemption, you don’t need to file a return.