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Solar VCT investments might shine after Spending Review

By DAN TUBB 22/10/2010

Solar VCT investments might shine after Spending Review by Dan Tubb

On Wednesday the Chancellor, George Osborne stood up and announced a number of measures designed to help fix our national finances. For the media the message was clear, cuts cuts cuts!

However, here at Bestinvest we saw an opportunity. Buried within the document was confirmation that the solar Feed-In Tariffs established under the last government will be remaining in place as they are until at least the next formal review. Electricity companies are obliged to purchase energy generated from a solar source between 29.3 and 41.3p per kWh (based on size of solar installation). This is at a substantial premium to retail energy costs. Anyone can benefit, from large dedicated farms up to 5 mega watts to home based roof solar panels. No matter what your view on Green policy the key opportunity is to invest in a 25 year government subsided RPI linked cash flow.

We think the Foresight Solar VCT looks attractive in this sector. The fund has the backing of an experienced team of investment managers who have a track record in this area, having run similar investments since 2000. Furthermore, unlike some VCTs, Foresight have put in place a policy to buy back any shares at a zero discount policy, where the discount to Net Asset Value of any early redemptions is nil, although if you sell within five years you lose your tax rebate.

Not only that but Foresight’s strategy is to wind up the fund between the 5th and 6th anniversary to return capital to investors, or there is a roll over option. Venture Capital Trusts offer some attractive tax benefits. The initial investment, up to a maximum of £200,000, attracts 30% provided it is held for at least five years. Capital gains and dividends are also tax-free, although there is no relief for capital losses. VCTs invest in unquoted business so they are high risk and they can be illiquid, while management costs can also be high, so careful selection is essential. Bestinvest has researched every VCT since the scheme was launched. In an era of high taxation getting a rebate can be very welcome.

There is currently an early bird discount of 2% available on all applications through Bestinvest, which is due to expire on 29th October. To benefit from this please download the Foresight Solar VCT factsheet and prospectus from our website and return to:

6 Chesterfield Gardens, London W1J 5BQ.

If you would like further information please call one of our Investment Professionals on 020 7189 9970

Venture Capital Trusts should be regarded as higher risk investments. They are only suitable for UK resident taxpayers who can tolerate higher risk and have a time horizon greater than five years. Past performance should not be seen as an indication of future performance. Nothing in this factsheet should be regarded as being personalised advice. If you have any doubts as to the suitability of VCTs you should seek personalised advice. Levels and bases of taxation can change and the availability of tax reliefs will depend upon individual circumstances. The value of investments and the income from them can rise and fall.

 
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