Tax rates & allowances

Annual investment limits

Annual investment limits

  2018/19 2017/18
Individual Savings Account (ISA)
– Overall limit £20,000 £20,000
– Lifetime ISA 4,000 4,000
Junior ISA 4,260 4,128
EIS – 30% relief* 2,000,000 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

*For 2018/19, amount over £1m must be invested in 'knowledge-intensive' companies.

Tax rates 2018-2019PDF document