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Adviser  >  Technical Central  >  Rates & Factors  >  Tax rates & allowances  >  Capital Gains Tax Exempt Amounts and Rates

Capital Gains Tax Exempt Amounts and Rates

2014/15 2013/14 2012/13 2011/12 2010/11 2009/10 2008/09 2007/08 2006/07
Individuals 11,000 10,900 10,600 10,600 10,100 10,100 9,600 9,200 8,800
Trustees - reduced by 50% for most trusts 5,500 5,450 5,300 5,300 5,050 5,050 4,800 4,600 4,400
Principle Private Residence Exemption No limit No limit No limit No limit No limit No limit No limit No limit No limit
Chattels Exemption 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000
Retirement Relief: age 50 and above or less than 50 on ill-health grounds Nil Nil Nil Nil Nil Nil Nil Nil Nil
Rates (a) Individuals 18%* 18%* 18%* 18%* 18%* 18% 18% 10%, 20% and/or 40% 10%, 20% and/or 40%
(b) Discretionary and accumulation and maintenance trusts 28% 28% 28% 28% 18% 18% 18% 40% 40%
(c) Interest in possession trusts and personal representatives 28% 28% 28% 28% 18% 18% 18% 40% 40%

* For basic rate taxpayers only. From 23 June 2010 higher and additional taxpayers pay 28%.

For professional advisers only