3rd Quarter Results

Edinburgh New Income Trust plc
16 April 2008



EDINBURGH NEW INCOME TRUST PLC

16 April 2008

At a board meeting held today, the directors of Edinburgh New Income Trust plc
resolved that a third interim dividend of 1.3p (2007 - 1.2p) per ordinary share
(£266,748) be declared in respect of the year to 31 May 2008, payable on 16 May
2008 to shareholders on the register on 25 April 2008. The ex-dividend date is
23 April 2008.


For further information please contact:

Stewart Methven, Investment Manager,                 Tel: [phone]
Aberdeen Asset Managers Limited


INCOME STATEMENT

For the nine months ended 29 February 2008 (unaudited)


                                                                 Revenue          Capital         Total
                                                                   £'000            £'000         £'000

Losses on investments                                                  -          (9,207)       (9,207)
Income                                                             1,235                -         1,235
Investment management fee                                          (107)            (107)         (214)
Administrative expenses                                            (150)                -         (150)
                                                                 _______          _______       _______
Net return before finance costs and taxation                         978          (9,314)       (8,336)

Finance costs of ZDP Shareholders                                      -            (762)         (762)
                                                                 _______          _______       _______
Return on ordinary activities before taxation                        978         (10,076)       (9,098)

Taxation on ordinary activities                                        -                -             -
                                                                 _______          _______       _______
Return attributable to equity shareholders after                     978         (10,076)       (9,098)
taxation
                                                                 _______          _______       _______
Return per ordinary share                                          4.77p         (49.11p)      (44.34p)
                                                                 _______          _______       _______


For the nine months ended 28 February 2007 (unaudited)
                                                                 Revenue         Capital         Total
                                                                   £'000           £'000         £'000

Gains on investments                                                   -           5,010         5,010
Income                                                             1,063               -         1,063
Investment management fee                                          (125)           (125)         (250)
Administrative expenses                                            (108)               -         (108)
                                                               _________       _________     _________
Net return before finance costs and taxation                         830           4,885         5,715

Finance costs of ZDP Shareholders                                      -           (716)         (716)
Interest payable and similar charges                                 (2)               -           (2)
                                                               _________       _________     _________
Return on ordinary activities before taxation                        828           4,169         4,997

Taxation on ordinary activities                                        -               -             -
                                                               _________       _________     _________
Return on ordinary activities after taxation                         828           4,169         4,997
                                                               _________       _________     _________
Return per ordinary share                                          4.04p          20.32p        24.36p
                                                               _________       _________     _________


Year ended 31 May 2007 (audited)
                                                                   Revenue       Capital         Total
                                                                     £'000         £'000         £'000
Gains on investments                                                               7,651         7,651
Income                                                               1,862                       1,862
Investment management fee                                            (176)         (176)         (352)
Administration expenses                                              (154)                       (154)
                                                                  ________      ________      ________
Net return on ordinary activities before finance costs and           1,532         7,475         9,007
taxation

Finance costs of ZDP Shareholders                                        -         (964)         (964)
                                                                  ________      ________      ________
Net return on ordinary activities before and after taxation          1,532         6,511         8,043
                                                                  ________      ________      ________
Return per Ordinary share (pence)                                     7.47         31.73         39.20
                                                                  ________      ________      ________


The total column of this statement represents the profit and loss account of the
Company.

All revenue and capital items in the above statement derive from continuing
operations.

No operations were acquired or discontinued in the period

A Statement of Total Recognised Gains and Losses has not been prepared as all
gains and losses are recognised in the Income Statement.

BALANCE SHEET
                                                                    As at           As at           As at
                                                              28 February     28 February          31 May
                                                                     2008            2007            2007
                                                              (unaudited)     (unaudited)       (audited)
                                                                    £'000           £'000           £'000
Non-current assets
Investments at fair value through profit or loss                   35,058          41,699          44,413               
                                                                _________       _________       _________
Current assets
Debtors                                                                93              52             264
Cash at bank                                                        4,122           3,978           4,114
                                                                _________       _________       _________
                                                                    4,215           4,030           4,378

Creditors: amounts falling due within one year                       (99)           (119)           (132)
                                                                _________       _________       _________
Net current assets                                                  4,116           3,911           4,246
                                                                _________       _________       _________
Total assets less current liabilities                              39,174          45,610          48,659

Creditors: amounts falling due after more than one year          (17,800)        (16,790)        (17,038)
                                                                _________       _________       _________
Net assets                                                         21,374          28,820          31,621
                                                                _________       _________       _________

Capital and reserves
Called-up share capital                                               205             205             205
Special reserve                                                    20,035          20,035          20,035
Capital reserve                                                       295           8,028          10,371
Revenue reserve                                                       839             552           1,010
                                                                _________       _________       _________
Total Shareholders' funds                                          21,374          28,820          31,621
                                                                _________       _________       _________
Adjusted net asset value per share                                 104.2p          140.5p          154.1p
                                                                _________       _________       _________



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