Capital Gains Tax: changes to the higher rate of tax on residential property disposals (2024)

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Documents Capital Gains Tax rate on disposals of residential property from 6 April 2024 Details Sign up for emails or print this page Collection Explore the topic

Policy paper

This tax information and impact notice outlines changes to the higher rate of Capital Gains Tax that is charged on residential property gains from 6 April 2024.

Documents

Details

This measure reduces the higher rate of Capital Gains Tax charged on residential property gains from 28% to 24% for disposals made on or after 6 April 2024.

Published 6 March 2024

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Capital Gains Tax: changes to the higher rate of tax on residential property disposals (2024)
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