# 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.

Growth Shares Valuation · https://growthsharesvaluation.co.uk/datasets/growth-share-rule-history/ · computed 2026-10-18

**Range of the published figures:** 10 to 24 % (range 10 to 24 %; 8 published figures; 4 of 9 sources read publish one).

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 |
|---|---|---|---|
| rule cgt-higher-rate-from-2016-04-06 | 20 % | 20 to 20 % | 1 |
| rule cgt-basic-rate-from-2016-04-06 | 10 % | 10 to 10 % | 1 |
| rule cgt-higher-rate-from-2026-04-06 | 24 % | 24 to 24 % | 1 |
| rule cgt-basic-rate-from-2026-04-06 | 18 % | 18 to 18 % | 1 |
| rule cgt-above-basic-band-from-2026-04-06 | 24 % | 24 to 24 % | 1 |
| rule badr-rate-from-2026-04-06 | 18 % | 18 to 18 % | 1 |
| rule badr-rate-2025-26 | 14 % | 14 to 14 % | 1 |
| rule badr-rate-to-2025-04-05 | 10 % | 10 to 10 % | 1 |
| rule emi-individual-limit | 250,000 GBP | 250,000 to 250,000 GBP | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Income Tax (Earnings and Pensions) Act 2003](https://www.legislation.gov.uk/ukpga/2003/1/schedule/5) | 250,000 GBP | emi-individual-limit | 2026-10-08 |
| [GOV.UK: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) | 24 % | cgt-higher-rate-from-2026-04-06 | 2026-10-12 |
| [GOV.UK: Capital Gains Tax rates](https://www.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](https://www.gov.uk/government/publications/changes-to-capital-gains-tax-rates) | 20 % | cgt-higher-rate-from-2016-04-06 | 2026-10-08 |
| [GOV.UK: Capital Gains Tax rates](https://www.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)](https://www.gov.uk/business-asset-disposal-relief) | 18 % | badr-rate-from-2026-04-06 | 2026-10-16 |
| [GOV.UK: Business Asset Disposal Relief (rate history)](https://www.gov.uk/business-asset-disposal-relief) | 14 % | badr-rate-2025-26 | 2026-10-16 |
| [Changes to Capital Gains Tax rates - GOV.UK](https://www.gov.uk/government/publications/changes-to-capital-gains-tax-rates) | 10 % | cgt-basic-rate-from-2016-04-06 | 2026-10-08 |
| [GOV.UK: Business Asset Disposal Relief (rate history)](https://www.gov.uk/business-asset-disposal-relief) | 10 % | badr-rate-to-2025-04-05 | 2026-10-16 |

## The sentence each figure was read from (9)

- [Income Tax (Earnings and Pensions) Act 2003](https://www.legislation.gov.uk/ukpga/2003/1/schedule/5), 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](https://www.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](https://www.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](https://www.gov.uk/government/publications/changes-to-capital-gains-tax-rates), 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](https://www.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)](https://www.gov.uk/business-asset-disposal-relief), 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)](https://www.gov.uk/business-asset-disposal-relief), 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](https://www.gov.uk/government/publications/changes-to-capital-gains-tax-rates), 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)](https://www.gov.uk/business-asset-disposal-relief), read 2026-10-16: "10% on all gains on qualifying assets disposed of on or before 5 April 2025"

## Read in full, publishes no figure

- [Employment Related Securities bulletins - GOV.UK](https://www.gov.uk/government/collections/employment-related-securities-bulletins), read 2026-10-08: read in full and no accepted figure on the page
- [Income Tax (Earnings and Pensions) Act 2003](https://www.legislation.gov.uk/ukpga/2003/1/section/431?view=timeline), read 2026-10-08: read in full and no accepted figure on the page
- [Enterprise Management Incentive scheme: increasing the limits - GOV.UK](https://www.gov.uk/government/publications/enterprise-management-incentive-scheme-increasing-the-limits), read 2026-10-08: read in full and no accepted figure on the page
- [Birketts: Autumn Budget 2025 EMI changes](https://www.birketts.co.uk/legal-update/autumn-budget-2025-changes-to-enterprise-management-incentives/), read 2026-10-08: every candidate on the page was refused
- [GOV.UK: tax on employee share schemes - EMIs](https://www.gov.uk/tax-employee-share-schemes/enterprise-management-incentives-emis), read 2026-10-06: every candidate on the page was refused

## Methodology

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

## Sources

- [Employment Related Securities bulletins - GOV.UK](https://www.gov.uk/government/collections/employment-related-securities-bulletins) (reproduced for comment; publisher's terms)
- [Income Tax (Earnings and Pensions) Act 2003](https://www.legislation.gov.uk/ukpga/2003/1/section/431?view=timeline) (reproduced for comment; publisher's terms)
- [Income Tax (Earnings and Pensions) Act 2003](https://www.legislation.gov.uk/ukpga/2003/1/schedule/5) (reproduced for comment; publisher's terms)
- [Changes to Capital Gains Tax rates - GOV.UK](https://www.gov.uk/government/publications/changes-to-capital-gains-tax-rates) (reproduced for comment; publisher's terms)
- [Enterprise Management Incentive scheme: increasing the limits - GOV.UK](https://www.gov.uk/government/publications/enterprise-management-incentive-scheme-increasing-the-limits) (reproduced for comment; publisher's terms)
- [Birketts: Autumn Budget 2025 EMI changes](https://www.birketts.co.uk/legal-update/autumn-budget-2025-changes-to-enterprise-management-incentives/) (reproduced for comment; publisher's terms)
- [GOV.UK: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) (reproduced for comment; publisher's terms)
- [GOV.UK: Business Asset Disposal Relief (rate history)](https://www.gov.uk/business-asset-disposal-relief) (reproduced for comment; publisher's terms)
- [GOV.UK: tax on employee share schemes - EMIs](https://www.gov.uk/tax-employee-share-schemes/enterprise-management-incentives-emis) (reproduced for comment; publisher's terms)

## Cite or embed

- 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.

Cite as: "growthsharesvaluation.co.uk Growth Share Rule History", updated 2026-10-18, https://growthsharesvaluation.co.uk/datasets/growth-share-rule-history/.

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