{
 "protocol": "verified-facts/0.2",
 "key": "uk/capital-gains/business-asset-disposal-relief-rate",
 "label": "Business Asset Disposal Relief rate",
 "value": 18,
 "unit": "%",
 "period": "2026-27",
 "effectiveFrom": "2026-04-06",
 "effectiveTo": null,
 "source": "https://www.gov.uk/capital-gains-tax/rates",
 "quote": "From 6 April 2026 you’ll pay 18% if you’re a sole trader, partnership or trustee and your gains qualify for Business Asset Disposal Relief.",
 "verifiedDate": "2026-10-04",
 "nextScheduledRefresh": "2027-04-06",
 "status": "fresh",
 "ageDays": 9,
 "maxAgeDays": null,
 "previous": {
  "value": 14,
  "period": "2025-26",
  "effectiveFrom": "2025-04-06",
  "source": "https://webarchive.nationalarchives.gov.uk/ukgwa/20250630173302/https://www.gov.uk/capital-gains-tax/rates"
 },
 "scope": "UK-wide; main home usually exempt",
 "hash": "sha256:0f1cac873c1ac66589219f960344b395443f18eda8e6a6715a9b7b2843b2df36",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..xOJiMVC32yNBFRWX9efpYmalO2Jat0sldkYmK3oLDitYog1VE9TvNq3iUZyI-5lbpnQkqpdz6JHEKCRRGKnfAA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/uk/capital-gains/business-asset-disposal-relief-rate",
  "text": "databutler.dev, verified 2026-10-04 against https://www.gov.uk/capital-gains-tax/rates"
 }
}