| Individuals and Trustees | 2023-24 | 2022-23 |
| Annual exemption | ||
| Individuals | £6,000 | £12,300 |
| Trusts | £3,000 | £6,150 |
| Rates | ||
| Standard rate taxpayers | 10% | 10% |
| Higher rate taxpayers / Trustees | 20% | 20% |
| Business Asset Disposal Relief Rate lifetime limit | £1,000,000 | £1,000,000 |
| Business Asset Disposal Relief Rate | 10% | 10% |
| Investors’ relief lifetime limit | £10,000,000 | £10,000,000 |
| Investors’ relief rate | 10% | 10% |
| Residential Property basic rate taxpayer | 18% | 18% |
| Residential Property higher rate taxpayer | 28% | 28% |
