Core Viewpoint - Hargreave Hale AIM VCT plc has extended the early bird discount period for its subscription offer, allowing investors to benefit from a reduced application fee before the upcoming tax relief changes [4]. Group 1: Offer Details - The Company launched an offer for subscription on 23 January 2026 to raise up to £20 million, with an option to utilize an over-allotment facility for an additional £10 million [2]. - Canaccord Genuity Asset Management Limited is providing an early bird discount of up to 2% on the application fee, applicable to a maximum aggregate subscription of £10 million [3]. - The standard application fee is 3.5%, but if the application triggers introductory commission to a Financial Intermediary, the discount reduces to 1% [3]. Group 2: Deadline and Tax Relief - The deadline for the early bird offer has been extended to 5:00 p.m. on Friday, 6 March 2026, contingent on reaching the £10 million subscription cap before that date [4]. - A government announcement on 26 November 2025 stated that the income tax relief for investments in new shares issued by VCTs will decrease from 30% to 20% effective 6 April 2026, but shares issued under the current offer before this date will still qualify for the 30% relief [4].