Tax Rates 2025/26

Introduction

	2025/26	2024/25
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) – 30% relief	200,000	200,000

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