TAX RATES - CAPITAL GAINS TAX  |
|
| Retirement
Relief |
1998-9 |
1999-2000 |
2000-2001 |
2001-2002 |
2002-2003 |
| Zero
rate/exempt band |
£250,000 |
£200,000 |
£150,000 |
£100,000 |
£50,000 |
| 50%
Exemption on the next |
£750,000 |
£600,000 |
£450,000 |
£300,000 |
£150,000 |
| Qualifying
Age |
50 |
50 |
50 |
50 |
50 |
| Pension
Scheme Earnings Cap |
£87,600 |
£90,600 |
£91,800 |
£95,400 |
£97,200 |
| Annual
Exemptions |
|
|
|
|
|
| Capital Gains |
1999-2000 |
2000-2001 |
2001-2002 |
2002-2003 |
2003-2004 |
| Zero
rate/exempt band |
Up
to £7,100 |
Up
to £7,200 |
Up
to £7,500 |
Up
to £7,700 |
Up
to £7,900 |
| Taxable
band |
£7.101+ |
£7,200+ |
£7,500+ |
£7,700+ |
£7,900+ |
| Taxed
at |
several
rates |
several
rates |
several
rates |
several
rates |
several
rates |
Capital
Gains Tax calculation examples
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|