Official Statistics

Venture Capital Trusts: Introductory Note

Background information on the main policy changes in the Venture Capital Trust (VCT) scheme.

• From: HM Revenue & Customs
• Published: 26 September 2014
• Last updated: 21 May 2026
  Show all updates

  1. 21 May 2026

     Updated to include latest policy changes

  2. 23 May 2024

     Updated to reflect new data source.

  3. 24 January 2024

     Updated for 2023 publication

  4. 18 December 2020

     Updated version - new policy changes and changes to statistical tables

  5. 26 September 2014

     First published.

Documents

Venture Capital Trusts: Introduction to National and Official Statistics

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Details

This document introduces the Venture Capital Trust (VCT) scheme and provides some information on the VCT policy and main policy changes.

For more information please refer to investment schemes guidance and Venture Capital Schemes manual.