Voting rights and capital

Value & Income Trust plc
22 December 2006

VALUE AND INCOME TRUST PLC



Edinburgh Fund Managers plc, Company Secretary to Value and Income Trust plc in
conformity with the Transparency Directive's transitional provision 6, would
like to notify the market of the following:



Value and Income Trust plc consists of 45,549,975 ordinary 10p shares with
voting rights.  Value and Income Trust holds nil ordinary shares in Treasury.



Therefore, the total number of voting rights in Value and Income Trust is
45,549,975.



The above figure 45,549,975 may be used by shareholders as the denominator for
the calculations by which they will determine if they are required to notify
their interest in, or a change to their interest in, Value and Income Trust
under the FSA's Disclosure and Transparency.






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