Employee Ownership: Capital Gains Tax
Commons · Question 95822 · Tabled 1 Dec 2025 · Treasury · Official record
Answered 9 Dec 2025
Question
Asked by Ben Obese-Jecty
To ask the Chancellor of the Exchequer, what assessment has she made of the impact of treating 50% of the gain in disposal to trustees of an Employee Ownership Trust as the disposers' chargeable gain for CGT purposes.
Answer
Answered by Dan Tomlinson, 9 Dec 2025
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 retain a strong incentive for employee ownership, whilst ensuring th...