Founders’ Relief: technical consultation
Consultation description
At Budget 2026, the government announced Founders’ Relief, a new Capital Gains Tax (CGT) relief for founders of and significant early investors in high-growth, innovative UK companies.
The relief will apply a 10% rate of CGT to qualifying disposals of shares, up to a lifetime limit of £10 million of gains per individual. This will incentivise those whose records, creativity and resilience in building successful businesses mean they have the potential to deliver even more UK jobs, growth and wider economic benefits in future.
This consultation seeks views on how the proposed individual, company and growth and innovation conditions will work in practice. It also covers administrative and compliance considerations.
The government will use responses to finalise the design, with legislation to be introduced in Finance Bill 2026/27. The relief will apply to qualifying disposals made on or after 6 April 2027.