Capital Gains and other taxes manual

Appendix 18: Capital Gains Tax

The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.

  1. 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