Dividend Declaration

Henderson High Income Trust PLC
02 May 2006

HENDERSON HIGH INCOME TRUST PLC

HENDERSON GLOBAL INVESTORS

2 MAY 2006



                        HENDERSON HIGH INCOME TRUST PLC

                       PAYMENT OF FIRST INTERIM DIVIDEND

Henderson High Income Trust plc announces that a first interim dividend of
1.9375p per ordinary share of 5p, in respect of the year ending 31 December
2006, will be paid on 28 July 2006 to holders registered at the close of
business on 23 June 2006.  The Company's shares will go ex-dividend on 21 June
2006.

                                    - ENDS -

For further information please contact:
Alex Crooke                                Or         James de Sausmarez
Portfolio Manager                                     Head of Investment Trusts
Henderson High Income Trust plc                       Henderson Global Investors
Telephone: [phone]                              Telephone: [phone]




                      This information is provided by RNS
            The company news service from the London Stock Exchange