Policy paper

Minimum qualifying period extension for Entrepreneurs’ Relief

This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs’ Relief.



This document provides more information on the changes and details the impacts.

Published 29 October 2018
Last updated 30 October 2018 + show all updates
  1. Proposed revisions section third bullet point amended from 3 years to 2 years.
  2. First published.