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