Tax Rates 2023/24
Spring Statement

Annual investment limits

  2023/24 2022/23
Individual Savings Account (ISA)
– Overall limit £20,000 £20,000
– Lifetime ISA 4,000 4,000
Junior ISA 9,000 9,000
EIS – 30% relief 2,000,000 2,000,000
Seed EIS (SEIS) – 50% relief 200,000 100,000
Venture Capital Trust (VCT) – 30% relief 200,000 200,000