|Junior ISA/Child Trust Fund 2021/22||£9,000|
|Junior ISA/Child Trust Fund 2022/23||£9,000|
*Eligible savers can contribute up to £4,000 of the overall ISA limit to a Lifetime ISA.
Since 6.4.2015, the spouse/civil partner deceased ISA saver (who died on/after 3.12.2014) has an additional ISA allowance equal to the value of the deceased’s ISA(s) at the date of death.
This information is based on our understanding of the Chancellor’s 27th October 2021 Budget & 23rd March 2022 Spring Statement announcements, the Scottish Budget announcements from 9th December 2021, and the Wales Budget announcements from 20th December 2021