Annual investment limits
| 2026/27 | 2025/26 | |
|---|---|---|
| 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 | 200,000 |
| Venture Capital Trust (VCT) – 20% (2025/26: 30%) relief | 200,000 | 200,000 |