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Tax Rates & Allowances

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Capital Gains Tax


2012/13 and 2011/12

Individuals £
Exemption 10,600
Standard rate 18%
Higher rate* 28%
Exemption 5,300
Rate 28%
*For higher and additional rate taxpayers
Entrepreneurs’ Relief
For disposals on or after 6 April 2011 the first £10m (£5m for disposals on or after 23 June 2010 and before 6 April 2011) of qualifying gains are charged at 10%. Gains in excess of the limit are charged at the rates detailed above.