Calculus VCT plc is a United Kingdom-based venture capital trust (VCT). The Company's investment objectives are invest in a portfolio of venture capital investments to provide investment returns sufficient to allow the Company to maximize annual dividends and with the goal of capital growth over the medium to long term; generate sufficient returns from a portfolio of venture capital investments that will provide attractive long-term returns within a tax efficient vehicle; review the appropriate level of dividends annually to take account of investment returns achieved and future prospects; and maintain VCT status to enable qualifying investors to retain their income tax relief of up to 30% on the initial investment and receive tax-free dividends and tax-free capital growth. It invests in various sectors, including technology, healthcare, media and entertainment and industrials. The Company's investment manager is Calculus Capital Limited (Calculus Capital).