Policy paper

Entrepreneurs’ Relief minimum qualifying period: Budget 2018 brief

Budget 2018 announced that, to benefit from Entrepreneurs’ Relief, individuals will need to meet the qualifying conditions for a minimum of two years, up from 12 months.



The change will come into effect for disposals made on or after 6 April 2019, and 95% of ER claimants will not be impacted.

This document sets out further detail on the relief and the change announced at the Budget.

Published 29 October 2018