Tax rates & allowances

Annual investment limits

  2017/18 2016/17
Individual Savings Account (ISA)
- Overall limit £20,000 £15,240
- Lifetime ISA 4,000 N/A
Junior ISA 4,128 4,080
EIS - 30% relief 1,000,000 1,000,000
EIS eligible for CGT deferral relief Unlimited Unlimited
Seed EIS (SEIS) - 50% relief 100,000 100,000
SEIS - 50% exemption for reinvested gains 100,000 100,000
Venture Capital Trust (VCT) - 30% relief 200,000 200,000
Tax rates 2017-2018PDF document