| |
17/18 |
18/19 |
| Individual Savings Account (ISA) |
£20,000 |
£20,000 |
| Lifetime ISA |
£4,000 |
£4,000 |
| Help to Buy ISA |
£1,000 initial and £200 per month |
| Junior ISA and Child Trust Fund |
£4,128 |
£4,260 |
| Venture Capital Trust (VCT) at 30% |
£200,000 |
£200,000 |
| Enterprise Investment Scheme (EIS) at 30% |
£1,000,000 |
£2,000,000* |
| EIS eligible for CGT re-investment 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 must be in knowledge-intensive companies. |
