Tax Incentivised Investments

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%

*Above £1,000,000 investment must be in knowledge-intensive companies

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ICAEW The Chartered Institute of Taxation ACCA IPG IR