(CAA 2001, s. 56)

(In-Depth: ¶238-050ff.)

Standard rate (%)

Special rate (%)

From April 2019

18

6

April 2012 to April 2019

18

 8

April 2008 to April 2012

20

10

Before April 2008

25

n/a

WDA for small pools

(CAA 2001, s. 56A)

(In-Depth: ¶238-070)

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