Appendix 18: Capital Gains Tax
The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
- Annual exempt amount
| Tax Year | Amount |
| 1991-92 | 拢5,500 |
| 1992-95 | 拢5,800 |
| 1995-96 | 拢6,000 |
| 1996-97 | 拢6,300 |
| 1997-98 | 拢6,500 |
| 1998-99 | 拢6,800 |
| 1999-00 | 拢7,100 |
| 2000-01 | 拢7,200 |
| 2001-02 | 拢7,500 |