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ATED on a hotel that isn't in use?

ATED on a hotel that isn't in use?

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Hi,

I was hoping someone would be kind enough to clear something up for me...

I understand that Annual Tax on Enveloped Dwellings (ATED) doesn't apply to hotels. However, if a hotel has not been in use for years, would it still be classed as a hotel (as it structurally is still a hotel) or would it be classed as a building and therefore ATED would apply?

On the .gov website, it states that ATED applies to properties 'capable of being a dwelling', which I assume would mean that the hotel could be included in this?

I appreciate that the information I've given you is very vague but any advice would be appreciated!

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By bajones
01st Apr 2015 13:01

not unless adapted for residential use

Unless it's been/is being adapted for residential use, I would say no.

'Where, at the effective date, an existing building is being adapted or marketed for, or restored to, domestic use, it is treated as residential property.’

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Replying to Tim Vane:
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By JD Foster
02nd Apr 2015 10:24

Thank you bajones, that's helpful and after further reading I would have to agree with you!

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