Growth Share Rule History
The Growth Share Rule History carries 8 published figures read from 3 sources' own pages, from 10 to 24 percent, read 16 October 2026.
- 210 to 12
- 112 to 15
- 15 to 17
- 217 to 19
- 119 to 22
- 222 to 24
Bands
| Bucket | Value |
|---|---|
| 10 to 12 | 2 figures |
| 12 to 15 | 1 figure |
| 15 to 17 | 0 figures |
| 17 to 19 | 2 figures |
| 19 to 22 | 1 figure |
| 22 to 24 | 2 figures |
Of 9 named sources read in full, 4 publish a figure and 5 do not, read 16 October 2026.
By rule
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rulecgt-higher-rate-from-2016-04-06 | 20% | 20 to 20% | 1 |
| rulecgt-basic-rate-from-2016-04-06 | 10% | 10 to 10% | 1 |
| rulecgt-higher-rate-from-2026-04-06 | 24% | 24 to 24% | 1 |
| rulecgt-basic-rate-from-2026-04-06 | 18% | 18 to 18% | 1 |
| rulecgt-above-basic-band-from-2026-04-06 | 24% | 24 to 24% | 1 |
| rulebadr-rate-from-2026-04-06 | 18% | 18 to 18% | 1 |
| rulebadr-rate-2025-26 | 14% | 14 to 14% | 1 |
| rulebadr-rate-to-2025-04-05 | 10% | 10 to 10% | 1 |
| ruleemi-individual-limit | 250,000GBP | 250,000 to 250,000GBP | 1 |
What each source publishes
Below, every figure a source's page shows sits on its own line, linked and dated. Numbers that no source prints are left out.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Income Tax (Earnings and Pensions) Act 2003 | 250,000GBP | emi-individual-limit | 2026-10-08 |
| GOV.UK: Capital Gains Tax rates | 24% | cgt-higher-rate-from-2026-04-06 | 2026-10-12 |
| GOV.UK: Capital Gains Tax rates | 24% | cgt-above-basic-band-from-2026-04-06 | 2026-10-12 |
| Changes to Capital Gains Tax rates - GOV.UK | 20% | cgt-higher-rate-from-2016-04-06 | 2026-10-08 |
| GOV.UK: Capital Gains Tax rates | 18% | cgt-basic-rate-from-2026-04-06 | 2026-10-12 |
| GOV.UK: Business Asset Disposal Relief (rate history) | 18% | badr-rate-from-2026-04-06 | 2026-10-16 |
| GOV.UK: Business Asset Disposal Relief (rate history) | 14% | badr-rate-2025-26 | 2026-10-16 |
| Changes to Capital Gains Tax rates - GOV.UK | 10% | cgt-basic-rate-from-2016-04-06 | 2026-10-08 |
| GOV.UK: Business Asset Disposal Relief (rate history) | 10% | badr-rate-to-2025-04-05 | 2026-10-16 |
The source sentences behind the table (9)
- Income Tax (Earnings and Pensions) Act 2003, read 2026-10-08:
Maximum entitlement of employee: further limit of 3 years Sub-paragraph (2) applies if an employee (“E”) has already been granted, by reason of E’s employment with one company, qualifying options in respect of shares with a total value of [F5£250,000] .
- GOV.UK: Capital Gains Tax rates, read 2026-10-12:
If you’re a higher or additional rate taxpayer, you’ll pay 24% on your gains from 6 April 2026.
- GOV.UK: Capital Gains Tax rates, read 2026-10-12:
For any amount above the basic Income Tax band, you’ll pay 24% on gains made from 6 April 2026.
- Changes to Capital Gains Tax rates - GOV.UK, read 2026-10-08:
This measure reduces from 6 April 2016 the 18% rate of CGT to 10% and the 28% rate of CGT to 20% for chargeable gains, except in relation to chargeable gains accruing on the disposal of residential property (that do not qualify for private residence relief), and carried interest.
- GOV.UK: Capital Gains Tax rates, read 2026-10-12:
If this amount is within the basic Income Tax band, you’ll pay 18% on your gains made from 6 April 2026.
- GOV.UK: Business Asset Disposal Relief (rate history), read 2026-10-16:
18% on all gains on qualifying assets disposed of from 6 April 2026
- GOV.UK: Business Asset Disposal Relief (rate history), read 2026-10-16:
14% on all gains on qualifying assets disposed of between 6 April 2025 and 5 April 2026
- Changes to Capital Gains Tax rates - GOV.UK, read 2026-10-08:
This measure reduces from 6 April 2016 the 18% rate of CGT to 10% and the 28% rate of CGT to 20% for chargeable gains, except in relation to chargeable gains accruing on the disposal of residential property (that do not qualify for private residence relief), and carried interest. Sign up for emails or print this page
- GOV.UK: Business Asset Disposal Relief (rate history), read 2026-10-16:
10% on all gains on qualifying assets disposed of on or before 5 April 2025
Read, but nothing to quote
These 5 named sources were read on the dates shown and state no figure. They are part of the count and stay blank.
- Employment Related Securities bulletins - GOV.UK, read 2026-10-08: read in full and no accepted figure on the page
- Income Tax (Earnings and Pensions) Act 2003, read 2026-10-08: read in full and no accepted figure on the page
- Enterprise Management Incentive scheme: increasing the limits - GOV.UK, read 2026-10-08: read in full and no accepted figure on the page
- Birketts: Autumn Budget 2025 EMI changes, read 2026-10-08: every candidate on the page was refused
- GOV.UK: tax on employee share schemes - EMIs, read 2026-10-06: every candidate on the page was refused
Method
Every number traces to a quoted sentence on the publisher's page, captured on the date shown along with a hash of the page text.
4 of 9 readable sources publish a figure; 5 were read in full and publish nothing, so they are counted as silent; 0 could not be reached.
The summary statistics use one value per source for each breakdown it prices, 8 values in %.
77 candidate sentence(s) were rejected in review, each for a recorded reason.
What this dataset is chartered to add later, beyond the published figures shown: every change to ITEPA s.431, the EMI limits, CGT rates and HMRC's valuation-agreement practice, dated, with the instrument and the announcement
We set aside 77 candidate sentences found on these pages, each with a written reason from the reviewer.
Source list (9)
- Employment Related Securities bulletins - GOV.UK(reproduced for comment; publisher's terms)
- Income Tax (Earnings and Pensions) Act 2003(reproduced for comment; publisher's terms)
- Income Tax (Earnings and Pensions) Act 2003(reproduced for comment; publisher's terms)
- Changes to Capital Gains Tax rates - GOV.UK(reproduced for comment; publisher's terms)
- Enterprise Management Incentive scheme: increasing the limits - GOV.UK(reproduced for comment; publisher's terms)
- Birketts: Autumn Budget 2025 EMI changes(reproduced for comment; publisher's terms)
- GOV.UK: Capital Gains Tax rates(reproduced for comment; publisher's terms)
- GOV.UK: Business Asset Disposal Relief (rate history)(reproduced for comment; publisher's terms)
- GOV.UK: tax on employee share schemes - EMIs(reproduced for comment; publisher's terms)
Take this figure with you
The Growth Share Rule History carries 8 published figures read from 3 sources' own pages, from 10 to 24 percent, read 16 October 2026.
Of 9 named sources read in full, 4 publish a figure and 5 do not, read 16 October 2026.
Growth Share Rule History, rule cgt-higher-rate-from-2016-04-06: median 20 percent across 1 source, read 16 October 2026.
Growth Share Rule History, rule cgt-basic-rate-from-2016-04-06: median 10 percent across 1 source, read 16 October 2026.
Growth Share Rule History, rule cgt-higher-rate-from-2026-04-06: median 24 percent across 1 source, read 16 October 2026.
Growth Share Rule History, rule cgt-basic-rate-from-2026-04-06: median 18 percent across 1 source, read 16 October 2026.
Growth Share Rule History, rule cgt-above-basic-band-from-2026-04-06: median 24 percent across 1 source, read 16 October 2026.
Growth Share Rule History, rule badr-rate-from-2026-04-06: median 18 percent across 1 source, read 16 October 2026.
Growth Share Rule History, rule badr-rate-2025-26: median 14 percent across 1 source, read 16 October 2026.
Growth Share Rule History, rule badr-rate-to-2025-04-05: median 10 percent across 1 source, read 16 October 2026.
Growth Share Rule History, rule emi-individual-limit: median 250,000 GBP across 1 source, read 16 October 2026.
Suggested citation: "growthsharesvaluation.co.uk Growth Share Rule History", updated 2026-10-18, https://growthsharesvaluation.co.uk/datasets/growth-share-rule-history/.
CSV download (9 rows, worked out 2026-10-18)