Dividend Declaration

Henderson High Income Trust PLC
15 May 2007

HENDERSON HIGH INCOME TRUST PLC

HENDERSON GLOBAL INVESTORS

15 MAY 2007



                        HENDERSON HIGH INCOME TRUST PLC

                       PAYMENT OF FIRST INTERIM DIVIDEND

Henderson High Income Trust plc announces that a first interim dividend of
2.015p per ordinary share of 5p, in respect of the year ending 31 December 2007,
will be paid on 31 July 2007 to holders registered at the close of business on
22 June 2007.  The Company's shares will go ex-dividend on 20 June 2007.

                                    - ENDS -

For further information please contact:
Alex Crooke                                 Or        James de Sausmarez
Portfolio Manager                                     Head of Investment Trusts
Henderson High Income Trust plc                       Henderson Global Investors
Telephone: [phone]                              Telephone: [phone]




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