# Business asset disposal relief 2026: UK Owner Exit Tax Rules

> The UK Owner Exit Tax Rules carries 7 published figures read from 3 sources' own pages, from 5 to 100 percent, read 28 October 2026.

Succession Gap · https://successiongap.co.uk/datasets/uk-owner-exit-tax-rules/ · computed 2026-10-29

**Range of the published figures:** 5 to 100 % (range 5 to 100 %; 7 published figures; 4 of 4 sources read publish one).

4 of the 4 named sources read in full publish a figure; 3 publish none, read 28 October 2026.

## By relief

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| relief cgt-basic-rate-2026-27 | 18 % | 18 to 18 % | 1 |
| relief cgt-higher-rate-2026-27 | 24 % | 24 to 24 % | 1 |
| relief cgt-annual-exempt-amount-2026-27 | 3,000 GBP | 3,000 to 3,000 GBP | 1 |
| relief business-relief-iht | 100 % | 100 to 100 % | 1 |
| relief badr-rate-from-2026-04-06 | 18 % | 18 to 18 % | 1 |
| relief badr-rate-2025-26 | 14 % | 14 to 14 % | 1 |
| relief badr-rate-to-2025-04-05 | 10 % | 10 to 10 % | 1 |
| relief badr-ownership-period | 2 year | 2 to 2 year | 1 |
| relief badr-disposal-after-closure | 3 year | 3 to 3 year | 1 |
| relief badr-personal-company-share | 5 % | 5 to 5 % | 1 |
| relief badr-lifetime-limit | 1,000,000 GBP | 1,000,000 to 1,000,000 GBP | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Taxation of Chargeable Gains Act 1992](https://www.legislation.gov.uk/ukpga/1992/12/part/V/chapter/3) | 1,000,000 GBP | badr-lifetime-limit | 2026-10-28 |
| [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) | 3,000 GBP | cgt-annual-exempt-amount-2026-27 | 2026-10-12 |
| [Business Relief for Inheritance Tax: Overview](https://www.gov.uk/business-relief-inheritance-tax) | 100 % | business-relief-iht | 2026-10-24 |
| [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) | 24 % | cgt-higher-rate-2026-27 | 2026-10-12 |
| [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) | 18 % | cgt-basic-rate-2026-27 | 2026-10-12 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 18 % | badr-rate-from-2026-04-06 | 2026-10-27 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 14 % | badr-rate-2025-26 | 2026-10-27 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 10 % | badr-rate-to-2025-04-05 | 2026-10-27 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 5 % | badr-personal-company-share | 2026-10-27 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 3 year | badr-disposal-after-closure | 2026-10-27 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 2 year | badr-ownership-period | 2026-10-27 |

## The sentence each figure was read from (11)

- [Taxation of Chargeable Gains Act 1992](https://www.legislation.gov.uk/ukpga/1992/12/part/V/chapter/3), read 2026-10-28: "exceeds [F55£1 million.]."
- [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates), read 2026-10-12: "For the 2026 to 2027 tax year the allowance is £3,000, which leaves £9,600 to pay tax on."
- [Business Relief for Inheritance Tax: Overview](https://www.gov.uk/business-relief-inheritance-tax), read 2026-10-24: "You can get Business Relief of either 100% or 50% on some of an estate’s business assets, which can be passed on:"
- [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates), read 2026-10-12: "For any amount above the basic Income Tax band, you’ll pay 24% on gains made from 6 April 2026."
- [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates), read 2026-10-12: "Income Tax band , you’ll pay 18% on your gains made from 6 April 2026."
- [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-10-27: "18% on all gains on qualifying assets disposed of from 6 April 2026"
- [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-10-27: "14% on all gains on qualifying assets disposed of between 6 April 2025 and 5 April 2026"
- [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-10-27: "10% on all gains on qualifying assets disposed of on or before 5 April 2025"
- [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-10-27: "This means that you have at least 5% of both the: voting rights You must also be entitled to at least 5% of either: profits that are available for distribution and assets on winding up the company disposal proceeds if the company is sold"
- [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-10-27: "You must also dispose of your business assets within 3 years to qualify for relief."
- [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-10-27: "you’ve owned the business for at least 2 years"

## Read in full, publishes no figure

- [CG67800C - Reliefs: Employee Ownership Trusts: contents - HMRC internal manual](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67800c), read 2026-10-28: read in full and no accepted figure on the page
- [Business Relief for Inheritance Tax: Overview](https://www.gov.uk/business-relief-inheritance-tax/what-qualifies), read 2026-10-28: every candidate on the page was refused
- [Agricultural property relief and business property relief reforms](https://www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms), read 2026-10-28: read in full and no accepted figure on the page

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 4 of the 4 named sources that could be read published a usable figure; 3 published none and are recorded as not published, never filled in; 5 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 7 figures, never sentences; 97 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): the BADR rate by disposal date (14% to 5 April 2026, 18% from 6 April 2026), the £1m lifetime limit, the main CGT rates, the EOT relief and the Business Relief cap, each with the authority page that states it, applied to a worked sale price

## Sources

- [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief) (the publisher's own terms; quoted for reporting and comment)
- [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) (the publisher's own terms; quoted for reporting and comment)
- [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) (the publisher's own terms; quoted for reporting and comment)
- [CG67800 - Reliefs: employee-ownership trusts: introduction - HMRC internal manual](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67800) (the publisher's own terms; quoted for reporting and comment)
- [CG67800C - Reliefs: Employee Ownership Trusts: contents - HMRC internal manual](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67800c) (the publisher's own terms; quoted for reporting and comment)
- [Business Relief for Inheritance Tax: Overview](https://www.gov.uk/business-relief-inheritance-tax) (the publisher's own terms; quoted for reporting and comment)
- [Business Relief for Inheritance Tax: Overview](https://www.gov.uk/business-relief-inheritance-tax/what-qualifies) (the publisher's own terms; quoted for reporting and comment)
- [Agricultural property relief and business property relief reforms](https://www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms) (the publisher's own terms; quoted for reporting and comment)
- [Taxation of Chargeable Gains Act 1992](https://www.legislation.gov.uk/ukpga/1992/12/part/V/chapter/3) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The UK Owner Exit Tax Rules carries 7 published figures read from 3 sources' own pages, from 5 to 100 percent, read 28 October 2026.
- 4 of the 4 named sources read in full publish a figure; 3 publish none, read 28 October 2026.
- UK Owner Exit Tax Rules, relief cgt-basic-rate-2026-27: median 18 percent across 1 source, read 28 October 2026.
- UK Owner Exit Tax Rules, relief cgt-higher-rate-2026-27: median 24 percent across 1 source, read 28 October 2026.
- UK Owner Exit Tax Rules, relief cgt-annual-exempt-amount-2026-27: median 3,000 GBP across 1 source, read 28 October 2026.
- UK Owner Exit Tax Rules, relief business-relief-iht: median 100 percent across 1 source, read 28 October 2026.
- UK Owner Exit Tax Rules, relief badr-rate-from-2026-04-06: median 18 percent across 1 source, read 28 October 2026.
- UK Owner Exit Tax Rules, relief badr-rate-2025-26: median 14 percent across 1 source, read 28 October 2026.
- UK Owner Exit Tax Rules, relief badr-rate-to-2025-04-05: median 10 percent across 1 source, read 28 October 2026.
- UK Owner Exit Tax Rules, relief badr-ownership-period: median 2 year across 1 source, read 28 October 2026.
- UK Owner Exit Tax Rules, relief badr-disposal-after-closure: median 3 year across 1 source, read 28 October 2026.
- UK Owner Exit Tax Rules, relief badr-personal-company-share: median 5 percent across 1 source, read 28 October 2026.
- UK Owner Exit Tax Rules, relief badr-lifetime-limit: median 1,000,000 GBP across 1 source, read 28 October 2026.

Cite as: "successiongap.co.uk UK Owner Exit Tax Rules", updated 2026-10-29, https://successiongap.co.uk/datasets/uk-owner-exit-tax-rules/.

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