Voting rights and capital

Standard Life Equity Income Tst PLC
22 December 2006

STANDARD LIFE EQUITY AND INCOME TRUST PLC



In conformity with the Transparency Directive's transitional provision 6 we
would like to notify the market of the following:



Standard Life Equity Income Trust PLC consists of 38,837,907 ordinary 20p shares
with voting rights.  Standard Life Equity Income holds 900,000 ordinary shares
in Treasury.



Therefore, the total number of voting rights in Standard Life Equity Income is
38,837,907.



The above figure, 38,837,907 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, Standard Life Equity Income
under the FSA's Disclosure and Transparency.






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