2019/202018/19
Individual Savings Account (ISA)
– Overall limit£20,000£20,000
– Lifetime ISA4,0004,000
Junior ISA4,3684,260
EIS* – 30% relief2,000,0002,000,000
EIS eligible for CGT deferral reliefUnlimitedUnlimited
Seed EIS (SEIS) – 50% relief100,000100,000
SEIS – 50% exemption for reinvested gains100,000100,000
Venture Capital Trust (VCT) – 30% relief200,000200,000

*Amount over £1m must be invested in ‘knowledge-intensive’ companies.