Policy paper

Changes to Capital Gains Tax rates

This tax information and impact note applies to individuals, trusts and personal representatives who pay Capital Gains Tax.



This measure reduces from 6 April 2016 the 18% rate of CGT to 10% and the 28% rate of CGT to 20% for chargeable gains, except in relation to chargeable gains accruing on the disposal of residential property (that do not qualify for private residence relief), and carried interest.

Published 16 March 2016