Tax Rates >> Capital Gains Tax

Capital Gains Tax


Annual exempt amount 2013-14 2012-13
Individuals ect* £10,600 £10,100
Other trustees (spread between each trust) £5,300 £5,050


*Individuals, trustees of settlements for the disabled, and personal representatives of the estate of a deceased person



2013-14 2012-13
Standard rate of tax 18% 18%
Higher rate from 23 June 2010** 28% 28%
Entrepreneurs relief - effective rate 10% 10%
Entrepreneurs relief lifetime limit £10million £10million


Entrepreneurs' relief is available on qualifying lifetime gains on or after 6th April 2008

** The higher rate applies to higher and additional rate taxpayers

Transfers between husband and wife or civil partners that live together are exempt