VIN.L Regulatory News (VIN)

Value and Income Trust PLC ("the Company")

Declaration of Interim Dividend

The Directors report that the Annual Report for the year ended 31 March 2020 is in the course of being finalised and will be available for publication shortly. The Annual Report will contain notice of the 2020 Annual General Meeting ("AGM").

As Shareholders are aware, the Board had anticipated the payment of a fourth and final quarterly dividend on or around 31 July 2020, provided Shareholder approval had been granted at the AGM. As the date for the AGM has yet to be determined and as payment of a final dividend requires the approval of Shareholders at an AGM, in order to avoid any further delay to the payment of the final dividend, the Directors consider it appropriate to declare a fourth interim dividend in respect of the year ending 31 March 2020, of 3.4p per Ordinary Share to be paid on 28 August 2020 to Shareholders on the register at close of business on 31 July 2020.

Issued on behalf of the Board

Maven Capital Partners UK LLP

Company Secretary

Tel: 0141 306 7400

21 July 2020