Dividend Declaration

Unicorn AIM VCT plc (the "Company")

18 January 2007

Interim dividend

The Board of Unicorn AIM VCT plc is pleased to announce that the Company will
pay an interim dividend of 7.5 pence per share to Ordinary Fund Shareholders on
28 February 2007 to Shareholders on the Register on 26 January 2007.

This increases the total dividend distributions to Ordinary Fund Shareholders
to 33.95 pence per share.

The dividend is tax free for qualifying shareholders.

For further information please contact:

Sarah Penfold at Matrix-Securities Limited, the Company Secretary on

020 7925 3323