But it used to be much higher. In your case you will have to hold off until your shareholding reaches 5% for the relevant period to avoid CGT at normal rates. However the principle of EMI is to limit CGT to 10% and HMRC CG64052 states:
'For disposals on of after 6 April 2012 it is possible for shares acquired under the EMI scheme to qualify for Entrepreneurs’ Relief where the “personal company” requirement is not met.
To qualify for Entrepreneurs’ Relief the share must -
have been acquired on the exercise of a qualifying option granted under the EMI scheme (ESSUM50000+),
have been acquired since 6 April 2012 but see below regarding shares acquired before 6 April 2013,
be disposed of at least one year after the grant of the option,
The individual must have been an employee of the company, or a company in the same trading group throughout the one year period ending with the disposal.
The legislation and this guidance refers to EMI shares issued from 6 April 2012 that are eligible for Entrepreneurs’ Relief as “relevant EMI shares'.