Director/PDMR Shareholding

Value & Income Trust plc
18 December 2007


NOTIFICATION OF TRANSACTIONS OF DIRECTORS, PERSONS DISCHARGING MANAGERIAL
RESPONSIBILITY OR CONNECTED PERSONS



1)  Name of company

    VALUE AND INCOME TRUST PLC


2)  State whether notification is in respect of a transaction notified in
accordance with DR 3.1.4R(1)(a) or DR 3.1.4R(1)(b) or both

    Both


3)  Name of director

    Matthew Oakeshott


4)      State whether notification relates to a person(s) connected with a
person discharging managerial responsibilities/director named in 3 above and
identify the connected person(s)

As 3)


5) Indicate whether notification is in respect of a holding of the person named
in 3 or 4 above or in respect of a non-beneficial interest

    Matthew Oakeshott & Dr Pippa Oakeshott


6)  Class of security

    ORDINARY SHARES OF 10 PENCE


7)  Name of the registered shareholder(s) and, if more than one holder, the
number of shares held by each of them (if notified)

    n/a


8)  State the nature of the transaction.

    Purchase


9)  Number of shares/amount of stock acquired

    Matthew Oakeshott - 12,500

    Dr Pippa Oakeshott - 12,500


10) Percentage of issued class acquired

    Matthew Oakeshott - 0.027%

    Dr Pippa Oakeshott - 0.027%


11) Number of shares/amount of stock disposed

    -


12) Percentage of issued class disposed

    -


13) Price per share

    175.0 pence


14) Date of transaction

    17 December 2007


15) Total holding and percentage holding of issued class following this
notification

    4,389,597 ORDINARY SHARES OF 10P, 9.64%


16) Date company informed

    17 December 2007



Name of contact and telephone number for queries

STUART REID, FOR ABERDEEN ASSET MANAGEMENT PLC, SECRETARIES
TEL: [phone]



Name and signature of authorised company official responsible for making this
notification

STUART REID


Date of Notification - 18 December 2007






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