# Finance Act 2025, Section 8: Business asset disposal relief: increase in rate

Extent: E+W+S+N.I.

(1) In section 169N of TCGA 1992 (business asset disposal relief), in subsection (3) (which specifies the rate of CGT for the relief), for “10%” substitute “14%”.
(2) In consequence of the amendment made by subsection (1), in section 1H(1)(a) of TCGA 1992 (which refers to the rate for business asset disposal relief), for “10%” substitute “14%”.
(3) The amendments made by subsections (1) and (2) have effect in relation to disposals made on or after 6 April 2025.
(4) In section 169N(3) of TCGA 1992 (as amended by subsection (1)), for “14%” substitute “18%”.
(5) In consequence of the amendment made by subsection (4), in section 1H(1)(a) of TCGA 1992 (as amended by subsection (2)), for “14%” substitute “18%”.
(6) The amendments made by subsections (4) and (5) have effect in relation to disposals made on or after 6 April 2026.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/8 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.