# Entrepreneurs relief: Badr Rate Ladder > The Badr Rate Ladder carries 7 published figures read from 5 sources' own pages; the 6 published figures given by time run from 1,000,000 to 10,000,000 GBP, read 10 November 2026. Exit Value Calculator · https://exitvaluecalculator.com/datasets/badr-rate-ladder/ · computed 2026-11-11 **Range by time:** 1,000,000 to 10,000,000 GBP (range 1,000,000 to 10,000,000 GBP; 7 published figures; 6 of 15 sources read publish one). 6 of the 15 named sources read in full publish a figure; 9 publish none, read 10 November 2026. ## By time and disposal date band | Breakdown | Median | Range | Sources | |---|---|---|---| | time from 11 March 2020 | 1,000,000 GBP | 1,000,000 to 1,000,000 GBP | 4 | | time before 11 March 2020 | 10,000,000 GBP | 10,000,000 to 10,000,000 GBP | 1 | | time 6 April 2011 to 10 March 2020 | 10,000,000 GBP | 10,000,000 to 10,000,000 GBP | 1 | | disposal date band 6 April 2025 to 5 April 2026 | 14 % | 14 to 14 % | 2 | | disposal date band from 6 April 2026 | 18 % | 18 to 18 % | 2 | | disposal date band from 6 April 2026 | 100,000 GBP | 100,000 to 100,000 GBP | 1 | | disposal date band 23 June 2010 to 5 April 2025 | 10 % | 10 to 10 % | 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 | |---|---|---|---| | [HMRC Capital Gains Manual CG64173, anti-forestalling elections under s169Q](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64173) | 10,000,000 GBP | before 11 March 2020 | 2026-11-10 | | [HMRC Capital Gains Manual CG64125, calculation of the relief TCGA92/S169N](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64125) | 10,000,000 GBP | 6 April 2011 to 10 March 2020 | 2026-11-10 | | [TCGA 1992 s.169N (amount of relief and rate)](https://www.legislation.gov.uk/ukpga/1992/12/section/169N) | 1,000,000 GBP | from 11 March 2020 | 2026-11-10 | | [HMRC Capital Gains Manual CG64125, calculation of the relief TCGA92/S169N](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64125) | 1,000,000 GBP | from 11 March 2020 | 2026-11-10 | | [HMRC Capital Gains Manual CG63956, lifetime limit reduction from 11 March 2020](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63956) | 1,000,000 GBP | from 11 March 2020 | 2026-11-10 | | [HMRC Capital Gains Manual CG64173, anti-forestalling elections under s169Q](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64173) | 1,000,000 GBP | from 11 March 2020 | 2026-11-10 | | [HMRC Capital Gains Manual CG64174, rates from April 2025 and April 2026](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174) | 100,000 GBP | from 6 April 2026 | 2026-11-07 | | [HMRC helpsheet HS275 (2026)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2026) | 18 % | from 6 April 2026 | 2026-11-10 | | [HMRC Capital Gains Manual CG64174, rates from April 2025 and April 2026](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174) | 18 % | from 6 April 2026 | 2026-11-07 | | [HMRC helpsheet HS275 (2026)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2026) | 14 % | 6 April 2025 to 5 April 2026 | 2026-11-10 | | [HMRC Capital Gains Manual CG64174, rates from April 2025 and April 2026](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174) | 14 % | 6 April 2025 to 5 April 2026 | 2026-11-07 | | [HMRC helpsheet HS275 (2026)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2026) | 10 % | 23 June 2010 to 5 April 2025 | 2026-11-10 | ## The sentence each figure was read from (12) - [HMRC Capital Gains Manual CG64173, anti-forestalling elections under s169Q](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64173), read 2026-11-10: "The lifetime limit for Entrepreneurs’ Relief was reduced from £10 million to £1 million for disposals on or after 11 March 2020." - [HMRC Capital Gains Manual CG64125, calculation of the relief TCGA92/S169N](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64125), read 2026-11-10: "2010 to 22 June 2010 £2,000,000 from 23 June 2010 to 5 April 2011 £5,000,000 from 6 April 2011 to 10 March 2020 £10,000,000 on or after 11 March 2020 £1,000,000 This is the limit of net gains (the aggregate of “relevant gains” less the aggregate of “relevant losses” in respect of qualifying business disposals) to which either the 4/9ths reduction is applied or which is chargeable at the 10% rate." - [TCGA 1992 s.169N (amount of relief and rate)](https://www.legislation.gov.uk/ukpga/1992/12/section/169N), read 2026-11-10: "The rate in subsection (3) is to apply only to so much (if any) of the gain mentioned in subsection (2) as (when added to the total mentioned in subsection (4)(b)) does not exceed [F5£1 million.]" - [HMRC Capital Gains Manual CG64125, calculation of the relief TCGA92/S169N](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64125), read 2026-11-10: "For qualifying business disposals made on or after 11 March 2020, the lifetime limit has been reduced to £1 million." - [HMRC Capital Gains Manual CG63956, lifetime limit reduction from 11 March 2020](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63956), read 2026-11-10: "As explained at CG63955, the lifetime limit for Business Asset Disposal Relief was reduced to £1 million from Budget day 11 March 2020." - [HMRC Capital Gains Manual CG64173, anti-forestalling elections under s169Q](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64173), read 2026-11-10: "Relief will be available subject to the reduced lifetime limit of £1 million." - [HMRC Capital Gains Manual CG64174, rates from April 2025 and April 2026](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174), read 2026-11-07: "Where an unconditional contract is entered into in the tax year 2025/26, and completes on or after 6 April 2026, the anti-forestalling rules will apply such that the date of the disposal will be the date the contract completes, unless a claim to disapply the rule is made or the total gains on all excluded contracts is not more than £100,000." - [HMRC helpsheet HS275 (2026)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2026), read 2026-11-10: "For disposals on or after 6 April 2025, qualifying gains up to the lifetime limit applying at the time you make your disposal, will be charged to CGT at a rate of 14%. This rises to 18% if you make a disposal on or after 6 April 2026." - [HMRC Capital Gains Manual CG64174, rates from April 2025 and April 2026](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174), read 2026-11-07: "Where BADR applies to disposals falling on or after 6 April 2026, the rate applying is 18%." - [HMRC helpsheet HS275 (2026)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2026), read 2026-11-10: "For disposals on or after 6 April 2025, qualifying gains up to the lifetime limit applying at the time you make your disposal, will be charged to CGT at a rate of 14%." - [HMRC Capital Gains Manual CG64174, rates from April 2025 and April 2026](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174), read 2026-11-07: "As set out at CG63955, where Business Asset Disposal Relief (BADR) applies to a disposal made on or after 6 April 2025 but before 6 April 2026, all or part of it is charged to CGT at a rate of 14%." - [HMRC helpsheet HS275 (2026)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2026), read 2026-11-10: "For disposals between 23 June 2010 and 5 April 2025, qualifying gains are taxed at a reduced rate of 10%." ## Read in full, publishes no figure - [HMRC, Business Asset Disposal Relief: eligibility (section)](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-09-15: read in full and no accepted figure on the page - [HMRC, Business Asset Disposal Relief: how to claim](https://www.gov.uk/business-asset-disposal-relief/how-to-claim), read 2026-09-15: read in full and no accepted figure on the page - [HMRC helpsheet HS275, all editions](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet), read 2026-11-10: read in full and no accepted figure on the page - [HMRC Capital Gains Manual CG63950, BADR introduction and legislation](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63950), read 2026-11-10: read in full and no accepted figure on the page - [HMRC Capital Gains Manual CG63990, qualifying disposals by trustees](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63990), read 2026-11-10: every candidate on the page was refused - [TCGA 1992 s.169H (relief and qualifying business disposals)](https://www.legislation.gov.uk/ukpga/1992/12/section/169H), read 2026-11-10: read in full and no accepted figure on the page - [TCGA 1992 s.169I (material disposal of business assets)](https://www.legislation.gov.uk/ukpga/1992/12/section/169I), read 2026-11-10: every candidate on the page was refused - [TCGA 1992 s.169K (associated disposals)](https://www.legislation.gov.uk/ukpga/1992/12/section/169K), read 2026-11-10: every candidate on the page was refused - [HMRC policy paper, Entrepreneurs' Relief lifetime limit reduction](https://www.gov.uk/government/publications/change-to-the-entrepreneurs-relief-lifetime-limit-for-capital-gains-tax/capital-gains-tax-entrepreneurs-relief-reduction-in-the-lifetime-limit--2), read 2026-09-15: every candidate on the page was refused ## Methodology Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 15 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 2 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 7 figures, never sentences; 114 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per disposal-date band (to 5 April 2025 at 10%, 6 April 2025 to 5 April 2026 at 14%, from 6 April 2026 at 18%) joined to the lifetime limit in force on that date and the qualifying conditions in force with it, so a completion date returns a rate, a remaining lifetime allowance and the conditions to evidence - the date-to-rate-to-limit join no single HMRC page publishes, each stating one of the three; plus the change series (11 March 2020 limit cut from GBP 10m to GBP 1m, the 2024 Budget rate ladder) and the anti-forestalling rules that decide which band an unconditional contract falls in ## Sources - [HMRC, Business Asset Disposal Relief: eligibility](https://www.gov.uk/business-asset-disposal-relief) (the publisher's own terms; quoted for reporting and comment) - [HMRC, Business Asset Disposal Relief: eligibility (section)](https://www.gov.uk/business-asset-disposal-relief/eligibility) (the publisher's own terms; quoted for reporting and comment) - [HMRC, Business Asset Disposal Relief: how to claim](https://www.gov.uk/business-asset-disposal-relief/how-to-claim) (the publisher's own terms; quoted for reporting and comment) - [HMRC helpsheet HS275 (2026)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2026) (the publisher's own terms; quoted for reporting and comment) - [HMRC helpsheet HS275 (2025)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2025) (the publisher's own terms; quoted for reporting and comment) - [HMRC helpsheet HS275, all editions](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet) (the publisher's own terms; quoted for reporting and comment) - [HMRC Capital Gains Manual CG64174, rates from April 2025 and April 2026](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64174) (the publisher's own terms; quoted for reporting and comment) - [HMRC Capital Gains Manual CG64125, calculation of the relief TCGA92/S169N](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64125) (the publisher's own terms; quoted for reporting and comment) - [HMRC Capital Gains Manual CG63950, BADR introduction and legislation](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63950) (the publisher's own terms; quoted for reporting and comment) - [HMRC Capital Gains Manual CG63956, lifetime limit reduction from 11 March 2020](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63956) (the publisher's own terms; quoted for reporting and comment) - [HMRC Capital Gains Manual CG64173, anti-forestalling elections under s169Q](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64173) (the publisher's own terms; quoted for reporting and comment) - [HMRC Capital Gains Manual CG63990, qualifying disposals by trustees](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63990) (the publisher's own terms; quoted for reporting and comment) - [TCGA 1992 s.169H (relief and qualifying business disposals)](https://www.legislation.gov.uk/ukpga/1992/12/section/169H) (the publisher's own terms; quoted for reporting and comment) - [TCGA 1992 s.169N (amount of relief and rate)](https://www.legislation.gov.uk/ukpga/1992/12/section/169N) (the publisher's own terms; quoted for reporting and comment) - [TCGA 1992 s.169I (material disposal of business assets)](https://www.legislation.gov.uk/ukpga/1992/12/section/169I) (the publisher's own terms; quoted for reporting and comment) - [TCGA 1992 s.169K (associated disposals)](https://www.legislation.gov.uk/ukpga/1992/12/section/169K) (the publisher's own terms; quoted for reporting and comment) - [HMRC policy paper, Entrepreneurs' Relief lifetime limit reduction](https://www.gov.uk/government/publications/change-to-the-entrepreneurs-relief-lifetime-limit-for-capital-gains-tax/capital-gains-tax-entrepreneurs-relief-reduction-in-the-lifetime-limit--2) (the publisher's own terms; quoted for reporting and comment) ## Cite or embed - The Badr Rate Ladder carries 7 published figures read from 5 sources' own pages; the 6 published figures given by time run from 1,000,000 to 10,000,000 GBP, read 10 November 2026. - 6 of the 15 named sources read in full publish a figure; 9 publish none, read 10 November 2026. - Badr Rate Ladder, time from 11 March 2020: median 1,000,000 GBP across 4 sources, read 10 November 2026. - Badr Rate Ladder, time before 11 March 2020: median 10,000,000 GBP across 1 source, read 10 November 2026. - Badr Rate Ladder, time 6 April 2011 to 10 March 2020: median 10,000,000 GBP across 1 source, read 10 November 2026. - Badr Rate Ladder, disposal date band 6 April 2025 to 5 April 2026: median 14 percent across 2 sources, read 10 November 2026. - Badr Rate Ladder, disposal date band from 6 April 2026: median 18 percent across 2 sources, read 10 November 2026. - Badr Rate Ladder, disposal date band from 6 April 2026: median 100,000 GBP across 1 source, read 10 November 2026. - Badr Rate Ladder, disposal date band 23 June 2010 to 5 April 2025: median 10 percent across 1 source, read 10 November 2026. Cite as: "exitvaluecalculator.com Badr Rate Ladder", updated 2026-11-11, https://exitvaluecalculator.com/datasets/badr-rate-ladder/. CSV: https://exitvaluecalculator.com/datasets/badr-rate-ladder.csv JSON: https://exitvaluecalculator.com/datasets/badr-rate-ladder.json Embed (plain HTML, static link back): see https://exitvaluecalculator.com/datasets/badr-rate-ladder/#median