Currently Capital Gains Tax is charged at the rate of either 10% or 18% for basic rate taxpayers. For higher or additional rate taxpayers, the rate is either 20% or 28%.
The rate of Capital Gains Tax you pay depends partly on what type of chargeable asset you have disposed of and partly on the tax band into which the gain falls when it is added to your taxable income.
Chargeable gains on disposals of residential property that do not qualify for private residence relief are subject to the higher 18% or 28% rate.