Month End Net Asset Values

VALUE AND INCOME TRUST PLC

Value and Income Trust PLC ('VIT') announces the following unaudited, month end Net Asset Values as at close of business on 31 August 2016:-

Ordinary share (debt at Par Value) (pence): 320.17p

Ordinary share (debt at Fair Value) (pence): 288.38p

These figures do not include any current year revenue.

VIT's property portfolio is revalued independently by professional valuation on an open market basis at 31 March and 30 September each year, which is reflected in the above figures, where appropriate.