Venture Capital Trusts Foresight manages a number of generalist, specialist and limited-life VCTs. These currently offer qualifying UK tax payers 30% income tax relief on the amount invested, tax free dividends and tax free capital gains on disposal.* The minimum investment in a Foresight VCT is ordinarily £3,000. * The 30% income tax relief on investment applies to qualifying UK taxpayers on the amount subscribed up to £200,000 in any one tax year. To retain this relief, the shares subscribed must be held for a minimum of 5 years and is subject to the VCT retaining its VCT qualifying status.