CG18020 - Annual exempt amount: annual exempt amounts

The annual exempt amounts are as follows:


 

Main exemption(See CG18010)

Trust exemption(See CG18011)

1989-90

£5,000

£2,500

1990-91

£5,000

£2,500

1991-92

£5,500

£2,750

1992-93

£5,800

£2,900

1993-94

£5,800

£2,900

1994-95

£5,800

£2,900

1995-96

£6,000

£3,000

1996-97

£6,300

£3,150

1997-98

£6,500

£3,250

1998-99

£6,800

£3,400

1999-00

£7,100

£3,550

2000-01

£7,200

£3,600

2001-02

£7,500

£3,750

2002-03

£7,700

£3,850

2003-04

£7,900

£3,950

2004-05

£8,200

£4,100

2005-06

£8,500

£4,250

2006-07

£8,800

£4,400

2007-08

£9,200

£4,600

2008-09

£9,600

£4,800

2009-10

£10,100

£5,050