Half-year Report

Value and Income Trust PLC ("the Company")

Half-Yearly Report - six months ended 30 September 2020

A copy of the Half-Yearly Report and Financial Statements for the six months ended 30 September 2020 has been submitted to the National Storage Mechanism ("NSM") and will shortly be available for inspection at:

https://www.fca.org.uk/markets/primary-markets/regulatory-disclosures/national-storage-mechanism*

The document is also available for download from the websites of the Company's Investment Managers at http://www.olim.co.uk/investment-products/*

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.