CGT payable if I earn below my tax free allowance

My son is10 years old and the beneficiary of a Bare Trust. This year the Trust had a capital gain of £8,000, which is £2,000 over the GCT allowance. This means that GCT is due on £2,000 at the rate dependent on his taxable income. If he were a basic rate tax payer with an income over £12,500 I understand it would be due at 10%, BUT he has no other income therefore he is not a basic rate tax payer. Does he still have to pay CGT at 10% . Thanks for your help.

Hi Bill Honiton,
Your son is still classed as a basic rate taxpayer and as the personal allowances cannot be used against Capital Gains Tax, the income would be taxable at 10%.
Thank you.