Tax Incentivised Investment
| 19/20 | 18/19 | |
| Individual Savings Account (ISA) | £20,000 | £20,000 |
| Lifetime ISA | £4,000 | £4,000 |
| Help to Buy ISA (existing savers only from 1/12/19 |
£1,000 initial and £200 per month | |
| Junior ISA 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 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. | ||
