Written Question·Treasury·UIN 95822
Employee Ownership: Capital Gains Tax
Tabled: 1 December 2025
Answered: 9 December 2025
Question
Ben Obese-Jecty
Conservative — Huntingdon
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
Dan TomlinsonAt 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...
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