Dividend Declaration

Close IHT AIM VCT PLC
14 September 2006

                           Close IHT AIM VCT PLC

The board of Close IHT AIM VCT PLC have declared a dividend of 1.4 pence per
Ordinary share, payable on 15 September 2006 to shareholders on the register as
at 18 August 2006 in respect of the initial allotment on 24 January 2006, of
3,133,767 A Ordinary shares and 8,126,550 B Ordinary shares.

14 September 2006

For further information:

Andrew Buchanan (Investment Manager)                  Tel: [phone]


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