Tax Incentivised Investment

 

20/21

19/20

Total Individual Savings Account (ISA) limit excluding JISAs

£20,000

£20,000

Lifetime ISA

£4,000

£4,000

Junior ISA (JISA) and Child Trust Fund

£9,000

£4,368

Venture Capital Trust (VCT) at 30%

£200,000

£200,000

Enterprise Investment Scheme (EIS) at 30%*

£2,000,000

£2,000,000

EIS eligible for CGT deferral relief

No limit

No limit

Seed Enterprise Investment Scheme (SEIS) at 50%

£100,000

£100,000

SEIS CGT reinvestment relief

50%

50%

 

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