Components (maximum investments)
With effect from
6th April 2010
With effect from
6th April 2009
Cash
£5,100
£3,600 (£5,100*)
Stocks & shares (balance to)
£10,200
£7,200 (£10,200*)

* Born before 6 April 1960.

For individuals aged over 50 the 2010-11 increased subscription applied from 6 October 2009.

Investments in ISAs are free of income tax and capital gains.

In December 2006 it was announced that ISAs would be a permanent saving option.

Child Trust Funds will be capable of being rolled into an ISA once the child becomes 18.