The Income & Growth VCT plc is a United Kingdom-based venture capital trust (VCT). The objective of the Company is to provide investors with an attractive return by maximizing the stream of the tax-free dividend distributions from the income and capital gains generated by a diverse portfolio of investments, while continuing at all times to qualify as a VCT. The Company invests primarily in a diverse portfolio of United Kingdom unquoted companies. It primarily makes investments in direct-to-consumer/retailers, industrial support services, and software and computer services. It invests in various sectors, including direct-to-consumer/retailers, industrial support services, software and computer services, technology, hardware and equipment, travel and leisure, consumer services, industrial engineering, healthcare equipment and services, general industrials, construction and materials, leisure goods, and media. Its investment adviser is Gresham House Asset Management Limited.