Capital Gains Tax Exempt Amounts and Rates
| 2023/24 | 2022/23 | 2021/22 | |
| Individuals | £6,000 | £12,300 | £12,300 |
| Trustees - reduced by 50% for most trusts | £3,000 | £6,150 | £6,150 |
| Principle Private Residence Exemption | No limit | No limit | No limit |
| Chattels Exemption | £6,000 | £6,000 | £6,000 |
| Main rate for individuals | 10%1 | 10%1 |
10%1 |
| Main rate for trustees and personal representatives | 20% | 20% | 20% |
1 For basic rate taxpayers only. Higher and additional taxpayers pay 20%