Annual investment limits
| 2015/16 | 2014/15 | |
|---|---|---|
| Individual Savings Account | £15,240 | £15,000 |
| Junior ISA | 4,080 | 4,000 |
| 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 |