each 1 April falling 5 years, or a multiple of 5 years, after 1 April 2012 (for example 1 April 2017, 1 April 2022 and so on);
when you acquired it, if that is a later date;
the date of entry on the Council Tax valuation lists (or Northern Ireland valuation list) or when it's occupied, whichever is the earliest, if it is a new property or an existing property that's been altered to create a dwelling that now falls within the ATED
