Policy paper

Entrepreneurs’ Relief minimum qualifying period: Budget 2018 brief

Budget 2018 announced that, to benefit from Entrepreneurs’ Relief, individuals will need to meet the qualifying conditions for a minimum of two years, up from 12 months.

• From: HM Treasury
• Published: 29 October 2018

This was published under the 2016 to 2019 May Conservative government

Documents

Entrepreneurs’ Relief minimum qualifying period: Budget 2018

PDF, 452 KB, 1 page

Details

The change will come into effect for disposals made on or after 6 April 2019, and 95% of ER claimants will not be impacted.

This document sets out further detail on the relief and the change announced at the Budget.

Published 29 October 2018