Director/PDMR Shareholding

Value & Income Trust plc
17 March 2008

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

    John Kay


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) above



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


    AS IN 3


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)

    As 4)



8)  State the nature of the transaction.



    Market transaction

9)  Number of shares/amount of stock acquired

    10,000 shares as Beneficial Owner

    3,000 shares as Trustee


10) Percentage of issued class acquired

    0.02% (as Beneficial Owner)

    0.01% (as Trustee)

11) Number of shares/amount of stock disposed

    -

12) Percentage of issued class disposed

    -
13) Price per share

    169.55 PENCE

14) Date of transaction

    17 March 2008

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

    114,110 ORDINARY SHARES OF 10P, 0.25% (As Beneficial Owner)

    67,830 ORDINARY SHARES OF 10P, 0.15% (As Trustee)


16) Date company informed

    17 March 2008



Name of contact and telephone number for queries

JUDITH WYNNE, FOR ABERDEEN ASSET MANAGEMENT PLC, SECRETARIES

TEL: [phone]



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


Date of Notification - 17 March 2008






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