Disclosure of Home Member State

25 February 2016

DISCLOSURE OF HOME MEMBER STATE

For the purposes of the Transparency Directive (Directive 2004/109/EC), as amended by the Transparency Directive Amending Directive (Directive 2013/50/EU) and DTR 6.4.2 of the Financial Conduct Authority's Disclosure Rules and Transparency Rules, the Home Member State of The Income & Growth VCT plc is the United Kingdom.

For further information, please contact: Sarah Penfold, Mobeus Equity Partners, Company Secretary,Tel: 020 7024 7600