Revenue has published guidance on the rates of capital gains tax in force for disposals made in the various periods since the increases from the 20% rate which prevailed up to October 2008. This guidance follows the increase in the rate from 30% to 33% for disposals made from 6 December 2012. Readers are also reminded that the due date for payment of capital gains tax in respect of disposals made in the period 1 December to 31 December 2012 is 31 January 2013.