Capital Gains Tax

2015/16

£

2014/15

£

Individuals
Exemption 11,100 11,000
Standard rate 18% 18%
Higher rate* 28% 28%
Trusts
Exemption 5,550 5,500
Rate 28% 28%
*For higher and additional rate taxpayers.
Entrepreneurs’ Relief
The first £10m of qualifying gains are charged at 10%. Gains in excess of the limit are charged at the rates detailed above.

Information updated 17 July 2015