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!