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Tax Incentivised Investments

November 1, 2018
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Tax Incentivised Investments


TAX INCENTIVISED INVESTMENTS
 18/1919/20
Total Individual Savings Account (ISA) limit excluding JISAs£20,000£20,000
Lifetime ISA£4,000£4,000
Help to Buy ISA (Existing savers only from 1/12/19)£1,000 initial and £200 per month
Junior ISA (JISA) and Child Trust Fund£4,260£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 reliefNo limitNo limit
Seed Enterprise Investment Scheme (SEIS) at 50%£100,000£100,000
SEIS CGT reinvestment relief50%50%
*Above £1,000,000 investment must be in knowledge-intensive companies

 

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