Annual Financial Report

Value and Income Trust PLC ("the Company")

Annual Report - year ended 31 March 2016

A copy of the above document has been submitted to the National Storage Mechanism ("NSM") and will shortly be available for inspection at: http://www.morningstar.co.uk/uk/NSM *

The document will also be available for download from the websites of the Company's Investment Managers at http://www.olim.co.uk/literature.htm

and http://olimproperty.co.uk/services.html *

*Neither the NSM website nor the Company's Investment Managers' websites nor the content of any website accessible from hyperlinks on those websites (or any other website) is (or is deemed to be) incorporated into, or forms (or is deemed to form) part of this announcement.