Appendix 18: Capital Gains Tax
The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
- Annual exempt amount
| Tax Year | Amount |
| 1991-92 | £5,500 |
| 1992-95 | £5,800 |
| 1995-96 | £6,000 |
| 1996-97 | £6,300 |
| 1997-98 | £6,500 |
| 1998-99 | £6,800 |
| 1999-00 | £7,100 |
| 2000-01 | £7,200 |
| 2001-02 | £7,500 |