Tax Incentivised Investments

TAX INCENTIVISED INVESTMENTS
  18/19 19/20
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 relief No limit No limit
Seed Enterprise Investment Scheme (SEIS) at 50% £100,000 £100,000
SEIS CGT reinvestment relief 50% 50%
*Above £1,000,000 investment must be in knowledge-intensive companies

 

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ICAEW The Chartered Institute of Taxation ACCA IPG IR