Tax Incentivised Investments

19/20 18/19
Total Individual Savings Account (ISA)
limit excluding JISAs
£20,000 £20,000
Lifetime ISA £4,000 £4,000
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ISA (Existing savers only from 1/12/19)
£1,000
initial and £200 per month
Junior ISA (JISA) and Child Trust Fund £4,368 £4,260
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