Capital Gains Tax Exempt Amounts and Rates

  2022/23 2021/22 2020/21 2019/20 2018/19
Individuals £12,300 £12,300 £12,300  £12,000 £11.700
Trustees - reduced by 50% for most trusts £6,150 £6,150 £6,150 £6,000 £5,850
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 55 and above or less than 55 on ill-health grounds - sale of business assets No CGT No CGT No CGT No CGT No CGT
Main rate for individuals 10%* 10%* 10%* 10%* 10%*
Main rate for trustees and personal representatives 20% 20% 20% 20% 20%

* For basic rate taxpayers only. Higher and additional taxpayers pay 20%

Further information