Historic Rates

 Year  General rate
 2017 33%
 2016 33%
 2015  33%
 2014  33%
 2013  33% (since 6 December 2012)
 2012  30% (since 7 December 2011)
 2011  25% (since 7 April 2009)
 2010  25% (since 7 April 2009)
 2009 22% (since 14 October 2008)
 2008  20% (since 1 December 1999)
 2007  20% (since 1 December 1999)

Higher Rate

A 40% higher rate applies to gains on disposals of:

(a) foreign life assurance policies (s 594(2)(f)), and

(b) a material interest in certain offshore fund (s 747A).

This rate applies across all tax years.