CH155440 | Penalties for Failure to Pay on Time: Rules for specific taxes: Annual Tax on Enveloped Dwellings (ATED): Penalties: Failure to pay all or part of amounts due - initial penalty

A person incurs an initial penalty when they do not pay Annual Tax on Enveloped Dwellings (ATED) by the penalty date, see CH155410.

The amount of the initial penalty is 5% of the amount unpaid at the penalty date.

See the example at CH155470.

FA09/SCH56/PARA3

FA13/SCH34