What is Business Asset Disposal Relief?

BADR (formerly Entrepreneurs Relief) reduces CGT to 14% (from April 2025 it rises to 14%, having been 10% since 2020) on qualifying gains up to a £1m lifetime limit.

What qualifies for BADR?

Disposals of all or part of a business, shares in a personal company (5%+ of shares and voting rights held for 2+ years), and business assets used in a business that is closing.

What changed in the Autumn 2024 Budget?

Chancellor announced BADR rate rising to 14% from April 2025 and 18% from April 2026, reducing but not eliminating the relief.

UK Business Asset Disposal Relief (BADR) Calculator

Calculate tax under Business Asset Disposal Relief (formerly Entrepreneurs Relief). 14% CGT rate (increasing from 10% in 2024) on qualifying gains up to £1m lifetime limit.

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UK Business Asset Disposal Relief (BADR) Calculator

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Frequently Asked Questions

What is Business Asset Disposal Relief?

What qualifies for BADR?

What changed in the Autumn 2024 Budget?