Policy paper
Capital Gains Tax: changes to the higher rate of tax on residential property disposals
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.
Updates to this page
Published 6 March 2024