Tax-Incentivised Savings

  16/17 17/18
Individual Savings Account (ISA) £15,240 £20,000
Junior ISA and Child Trust Fund £4,080 £4,128
Lifetime ISA N/A £4,000
Help to Buy ISA £1,000 initial and £200 per month
Venture Capital Trust (VCT) at 30% £200,000 £200,000
Enterprise Investment Scheme (EIS) at 30% £1,000,000 £1,000,000
EIS eligible for CGT re-investment deferral relief No limit No limit
Seed EIS (SEIS) at 50% £100,000 £100,000
SEIS CGT reinvestment relief 50% 50%

 

 

© Copyright 8 March 2017, subject to Finance Act 2017. For information only.
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