Dividend Declaration

Unicorn AIM VCT plc (the "Company")

3 August 2007

Interim dividend

The Board of Unicorn AIM VCT plc is pleased to announce that the Company will
pay interim dividends of 5.05 pence per share to Ordinary Fund Shareholders and
5 pence per share to S2 Fund Shareholders. Both dividends will be paid on 7
September 2007 to Shareholders on the Register on 17 August 2007.

This increases the total dividend distributions to Ordinary Fund Shareholders
to 39 pence per share and the total dividend distributions to S2 Fund
Shareholders to 11.75 pence per share.

The dividends are tax free for qualifying shareholders.

For further information please contact:

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

020 7925 3300