2024-25 2023-24 
ISA limited
£20,000 £20,000
Lifetime ISA £4,000 £4,000
Junior ISA
£9,000 £9,000

Venture Capital Trusts

Income Tax relief of up to 30% on investments up to £200,000.

Enterprise Investment Scheme

Income Tax relief of up to 30% on qualifying share subscriptions up to £1,000,000.

(Up to £2,000,000 for qualifying investments in knowledge-intensive industries).

Seed Enterprise Investment Scheme

Income Tax relief of 50% on maximum investment of £200,000 with rollover of chargeable gains.

Disclaimer

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