| 2019/20 | 2018/19 | |
|---|---|---|
| Individual Savings Account (ISA) | ||
| – Overall limit | £20,000 | £20,000 |
| – Lifetime ISA | 4,000 | 4,000 |
| Junior ISA | 4,368 | 4,260 |
| EIS* – 30% relief | 2,000,000 | 2,000,000 |
| 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 |
*Amount over £1m must be invested in ‘knowledge-intensive’ companies.