VCT Tax Relief Calculator
Calculate Venture Capital Trust reliefs: 30% income tax relief up to £200,000, tax-free dividends and CGT-exempt growth over a 5-year holding.
Dati verificati · luglio 2026
How much VCT relief can I claim?
30% of the amount invested in new ordinary VCT shares, up to £200,000 per tax year — limited to your income tax liability, with no carry-back.
Fonte: GOV.UK — Tax relief for venture capital scheme investors (gov.uk/guidance/venture-capital-schemes-tax-relief-for-investors); HS298. · aggiornato 2026
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Tutto su VCT Tax Relief Calculator
📋Presentazione+
Computes VCT reliefs (2025/26): 30% income tax relief on new ordinary shares up to £200,000 per tax year (capped at your tax liability, clawed back if sold within 5 years), plus tax-free dividends on the qualifying holding and CGT-exempt growth — with the dividend advantage projected over 10 years.
💡 Buone pratiche
- Only newly issued shares qualify for the 30% relief — second-hand VCT shares still get tax-free dividends and CGT exemption.
- Unlike EIS, VCT losses do not qualify for share loss relief — the 30% relief and dividend exemption are the compensation.
- Gains on VCT shares are CGT-exempt with no minimum holding period.
🔢 Esempio concreto
£10,000 into a new VCT issue: £3,000 income tax relief (net cost £7,000), plus £500/year of tax-free dividends at a 5% yield — saving £168.75/year for a 33.75% dividend taxpayer, about £1,688 over 10 years.
📖Guida all'uso+
Come usare questo calcolatore
- 1
Enter the VCT investment (new ordinary shares).
- 2
Optionally cap the relief with your income tax liability.
- 3
Set the expected dividend yield and your marginal dividend tax rate.
- 4
Read the relief, net cost and the tax-free dividend advantage.
📚Glossario+
- 30% relief
- A tax reducer worth 30% of the amount invested in NEW VCT shares (max £60,000 on the £200,000 annual limit) — withdrawn if you sell within 5 years.
- Tax-free dividends
- Dividends on VCT shares (up to £200,000 acquired per year) are exempt from income tax — often the main long-term attraction.
ℹ️Fonti e aggiornamenti+
Ultimo aggiornamento dei dati
5 luglio 2026
Fonti e riferimenti
GOV.UK — Tax relief for venture capital scheme investors (gov.uk/guidance/venture-capital-schemes-tax-relief-for-investors); HS298.
I dati di questo calcolatore vengono aggiornati regolarmente per riflettere gli ultimi parametri ufficiali. In caso di dubbio, consulta le fonti ufficiali indicate sopra.
FAQ — VCT Tax Relief Calculator
How much VCT relief can I claim?+
30% of the amount invested in new ordinary VCT shares, up to £200,000 per tax year — limited to your income tax liability, with no carry-back.
How long must I hold VCT shares?+
5 years, or the 30% income tax relief is withdrawn. Dividend exemption and CGT exemption apply regardless of the holding period.
VCT or EIS — what is the difference?+
VCT: 30% relief, tax-free dividends, 5-year hold, no loss relief, no CGT deferral. EIS: 30% relief, 3-year hold, CGT deferral and loss relief, but taxable dividends. Many investors use both.