Capital Gains Tax — Employee Ownership Trusts
This tax information and impact note explains the reduction in relief on disposals to Employee Ownership Trusts.
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Linked documents
- Policy Paper Capital Gains Tax — Employee Ownership Trusts relief reduction
- Bill Amendment Draft legislation (accessible version)
▤ Verbatim text from source document
At Budget 2025 the Chancellor announced that the relief from Capital Gains Tax available on qualifying disposals to Employee Ownership Trusts will be reduced from 100% to 50%.
This will apply to all disposals made on or after 26 November 2025.