{
 "id": "cgt_rates",
 "name": "Capital Gains Tax rates",
 "category": "tax",
 "value": "18% (basic-rate taxpayer) / 24% (higher-rate); residential property same; Business Asset Disposal Relief 18%",
 "unit": "rates",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/capital-gains-tax/rates",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Main and residential rates aligned since 30 Oct 2024. BADR rose to 18% from 6 April 2026 (14% in 2025/26, 10% before).",
 "history": [
  "Main 10%/20%, residential 18%/24% until 2024-10-29",
  "Aligned 18%/24% from 2024-10-30"
 ]
}