This week’s EO / EOT news for Northern Ireland
We’ve had another busy week across the EO space, and much of the conversation has centred around the UK Budget changes and what they mean for owners considering an Employee Ownership Trust. It’s been encouraging, though, to see how quickly advisers, business owners and partners across Northern Ireland have engaged with the detail rather than the headlines.
As many of you will know by now, the CGT relief on EOT sales has moved from 100% to 50%. It’s a significant shift, and it has naturally prompted questions about deal structure, timing and long-term value for founders who want to leave their business in the hands of their team. But even with this change, the EOT route remains a strong and viable option for succession — especially for owners who prioritise continuity, culture, legacy and local employment.
The Employee Ownership Association has published an extremely useful breakdown of what’s changed, why it changed, and what to do next. If you’ve been trying to make sense of the technical detail, their Q&A is well worth a read: CGT Relief on the EOT – Your Questions Answered .
A clearer way to understand the new numbers
With so much discussion around what the Budget means in practice, we’ve launched a new tool that gives you a straightforward way to look at the numbers. The EOI CGT Comparison Calculator lets you compare a standard sale with an EOT sale under the new rules — showing estimated CGT, net proceeds and the actual difference the change makes.
It’s not intended to replace tax advice, but it gives advisers and business owners in Northern Ireland a simple starting point for their conversations. Many of you have already told me how useful it has been when preparing for year-end planning meetings.
Try the CGT Comparison Calculator
What we learned from the 2025 EOA Conference
The EOA has also published its conference takeaways, and there’s a lot in there that resonates with the conversations we’ve been having in NI. This year’s theme — “Owning the Future” — encouraged a more open, honest look at employee ownership: not just where it works beautifully, but also where it stretches leadership teams and requires new habits.
One of the strongest messages was the need for real transparency. People want to hear what EO looks like behind the scenes — how boards make decisions, how trustees handle difficult situations, and how employee voice fits into day-to-day operations. Culture and governance came through as the bedrock of long-term success.
If you’d like to dig deeper, the EOA’s summary is an excellent read: Read the 2025 Conference Takeaways .
Training and events to look out for
If the Budget changes have prompted new questions — or if you’d like to strengthen your understanding of EO governance, culture or trustee responsibilities — there’s a lot coming up over the next few months.
The EOA’s events programme remains one of the best places to start, with workshops covering everything from trustee development to the practical realities of building an ownership culture. Many sessions are online, making them accessible from Northern Ireland. View EOA events
Co-operative Development Scotland and Scottish Enterprise continue to publish helpful resources too — especially case studies from businesses that have transitioned successfully. Explore CDS resources .
And not to be left behind, we have some big news coming soon around our events in 2026, so keep an eye out for those!
As always, if you’re working with a business that wants to understand what the CGT change means for them, or if you’d like help talking through the feasibility of an EOT, feel free to get in touch. These moments of change often spark the most valuable conversations.
Employee Ownership Ireland — Be part of something bigger.
Catherine Muldoon
