FOR ADVISERS ONLY

Capital Gains Tax Exempt Amounts and Rates

	2017/18	2016/17	2015/16	2014/15	2013/14
Individuals	£11,300	£11,100	£11,100	£11,000	£10,900
Trustees - reduced by 50% for most trusts	£5,650	£5,500	£5,550	£5,500	£5,450
Principle Private Residence Exemption	No limit	No Limit	No limit	No limit	No limit
Chattels Exemption	£6,000	£6,000	£6,000	£6,000	£6,000
Retirement Relief: age 50 and above or less than 50 on ill-health grounds	Nil	Nil	Nil	Nil	Nil
Rates (a) Individuals	10%	10%	18%*	18%*	18%*
(b) Discretionary and accumulation and maintenance trusts	20%	20%	28%	28%	28%
(c) Interest in possession trusts and personal representatives	20%	20%	28%	28%	28%

Older rates

	2012/13	2011/12	2010/11	2009/10
Individuals	£10,600	£10,600	£10,100	£10,100
Trustees - reduced by 50% for most trusts	£5,300	£5,300	£5,050	£5,050
Principle Private Residence Exemption	No limit	No limit	No limit	No limit
Chattels Exemption	£6,000	£6,000	£6,000	£6,000
Retirement Relief: age 50 and above or less than 50 on ill-health grounds	Nil	Nil	Nil	Nil
Rates (a) Individuals	18%*	18%*	18%*	18%
(b) Discretionary and accumulation and maintenance trusts	28%	28%	18%	18%
(c) Interest in possession trusts and personal representatives	28%	28%	18%	18%

	2008/09	2007/08	2006/07
Individuals	£9,600	£9,200	£8,800
Trustees - reduced by 50% for most trusts	£4,800	£4,600	£4,400
Principle Private Residence Exemption	No limit	No limit	No limit
Chattels Exemption	£6,000	£6,000	£6,000
Retirement Relief: age 50 and above or less than 50 on ill-health grounds	Nil	Nil	Nil
Rates (a) Individuals	18%	10%, 20% and/or 40%	10%, 20% and/or 40%
(b) Discretionary and accumulation and maintenance trusts	18%	40%	40%
(c) Interest in possession trusts and personal representatives	18%	40%	40%

* For basic rate taxpayers only. From 23 June 2010 higher and additional taxpayers pay 28%

Last updated: 21 Mar 2016