Tax Favoured Investments


ISA limited£20,000£20,000
Lifetime ISA£4,000£4,000
Junior ISA£9,000£9,000

Venture Capital Trusts

Income Tax relief of up to 30% on investments up to £200,000.

Enterprise Investment Scheme

Income Tax relief of up to 30% on qualifying share subscriptions up to £1,000,000.

Seed Enterprise Investment Scheme

Income Tax relief of 50% on maximum investment of £100,000 with rollover of chargeable gains.

(Up to £2,000,000 for qualifying investments in knowledge-intensive industries).

Social Investment Tax Relief

Income Tax relief at 30% of the amount invested plus Capital Gains Tax relief.

The scheme has been extended until 5 April 2023.



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