| 2011/12 | 2010/11 | |
| Individual Savings Account investment | £10,680 | £10,200 |
| Enterprise Investment Scheme investment | **500,000 | *500,000 |
| Venture Capital Trust investment | **200,000 | **200,000 |
| * Relief at 20% ** Relief at 30% | ||
Budget 2011
| 2011/12 | 2010/11 | |
| Individual Savings Account investment | £10,680 | £10,200 |
| Enterprise Investment Scheme investment | **500,000 | *500,000 |
| Venture Capital Trust investment | **200,000 | **200,000 |
| * Relief at 20% ** Relief at 30% | ||