Rosalind Hudson explains recent changes to VCTs and says the investment option remains attractive
Two significant changes to Venture Capital Trusts (VCT) announced in the Autumn 2025 Budget came into effect from April 2026. The first raised investment limits and balance sheet criteria for companies looking to receive VCT funding, while the second reduced the upfront income tax relief available to VCT investors from 30% to 20%. What changes were announced in the Autumn 2025 Budget? Then-chancellor Rachel Reeves announced that, from April 2026, the government would increase the annual and lifetime investment limits for companies eligible for VCT funding: New annual limits: F...
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