VIN.L Regulatory News (VIN)

24 August 2016

VALUE AND INCOME TRUST PLC

DECLARATION OF FIRST QUARTERLY DIVIDEND

Further to the Board's announcement in its Annual Financial Report dated 2 June 2016 in respect of its intention to pay dividends quarterly in the future, the Board of Value and Income Trust PLC declares a first interim dividend of 2.6p per Ordinary Share in respect of the year to 31 March 2017 payable on 28 October 2016 to shareholders on the register at close of business on 30 September 2016. The ex-dividend date is 29 September 2016.

It is the Board's intention to maintain at least the same level of dividend payment at 2.6p per share for the second and third quarterly dividends to be paid on or around 27 January 2017 and 28 April 2017 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 payment for the year, which, subject to shareholder approval, will be paid on or around 28 July 2017.

For further information please contact:-

Mandy Kelly

Maven Capital Partners UK LLP

Secretary

Tel: 0141 206 0124