VCT capacity under pressure following Budget announcement

The Autumn Budget has introduced major changes for Venture Capital Trust (VCT) investors.

From 6 April 2026, the upfront income tax relief on VCT investments will fall from 30% to 20%. This makes the current tax year your last chance to secure the full 30% relief on qualifying VCT subscriptions.

Unsurprisingly, this announcement has triggered a surge in demand. Industry sources reported a 538% spike in VCT applications immediately after the Budget, as investors race to lock in the higher rate before it disappears.

Foresight currently has two VCTs open for investment. Both offers include a 1.5% discount on the initial fee for all applications received before 31 December.

• Limited market capacity – allocations are filling fast
• Tax year-end planning – secure 30% relief before 5 April 2026
• Tax-free dividends and growth – additional benefits remain unchanged

For more information on Foresight VCTs, contact your local Business Development Manager to set up a meeting, or use postcode search to find your local expert.

Need more help:

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