VIN.L Regulatory News (VIN)

29 August 2017

VALUE AND INCOME TRUST PLC

DECLARATION OF FIRST QUARTERLY DIVIDEND

The Board of Value and Income Trust PLC declares a first interim dividend of 2.7p per Ordinary Share in respect of the year to 31 March 2018 payable on 27 October 2017 to shareholders on the register at close of business on 29 September 2017. The ex-dividend date is 28 September 2017.

It is the Board's intention to maintain at least the same level of dividend payment of 2.7p per share for the second and third quarterly dividends to be paid on or around 26 January 2018 and 27 April 2018 respectively. Record dates and ex-dividend dates for these payments will be confirmed in due course.

The Board will announce in due course the proposed fourth and final dividend payment for the year to 31 March 2018, which, subject to shareholder approval, will be paid on or around 27 July 2018.

For further information please contact:-

Mandy Kelly

Maven Capital Partners UK LLP

Secretary

Tel: 0141 206 0124