2 magnificent investment trusts to consider for a Stocks and Shares ISA in 2026

At the start of the new year, James Beard takes a look at two (or maybe it should be 128) potential candidates for inclusion in a Stocks and Shares ISA.

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Investment trusts are a great way of spreading risk across lots of shareholdings, which can make them ideal for an ISA. However, there are over 300 to choose from on the London Stock Exchange alone.

Here are two that I think are worth considering for 2026 and beyond.

Full of household names

Scottish Mortgage Investment Trust (LSE:SMT) says it only invests in the “world’s most exceptional growth companies”.

Some investors have expressed concerns that a significant proportion of the fund is invested in unquoted companies, which can be difficult to value. Indeed, its most valuable holding is Elon Musk’s Space Exploration Technologies (Space X). This exposure to private businesses could explain why SMT’s shares trade at a 10% discount to the trust’s net asset value (NAV). However, this could also be viewed as an opportunity to acquire a stake in some quality companies at a knock-down price.

Of concern, I’m mindful that with a heavy tech exposure, the trust could be vulnerable to a meltdown in the artificial intelligence sector. And its dividend yield of 0.4% is miserly although, remarkably, its payout’s been increased for 43 consecutive years. Remember, there can never be any guarantees when it comes to dividends.

But its portfolio is a who’s who of some of the most famous companies in the world. And if SpaceX does IPO this year, SMT could be one of the biggest beneficiaries.

Going green

At the other end of the dividends spectrum is the SDCL Energy Efficiency Income Trust (LSE:SEIT). Based on amounts paid over the past 12 months, it’s currently (16 January) yielding an astonishing 12.3%. Having said that, a halving of its share price over the past five years or so has been a major contributory factor.

Financial yearDividend per share (pence)Share price (pence)Yield (%)
31.3.215.501115.0
31.3.225.621184.8
31.3.236.00847.1
31.3.246.245910.6
31.3.256.324813.2
Source: London Stock Exchange Group/company reports

Although SDCL seeks to benefit from the transition towards cleaner energy, it appears to have been affected by investment trusts falling out of favour. The trust itself describes the sector as “distressed” with continued “dislocation in price from value”. Its shares currently trade at an eye-watering 41% discount to its NAV.

Its relatively high debt could also be a factor. To reassure investors, it recently said: “No further debt will be drawn at this stage.” It also plans some asset disposals. But if interest rates fall as expected, this should help improve its cash flow.

The trust’s most recent sale of assets was completed at an 18.75% premium to its value in its books. This should give some comfort that its valuation policy is prudent.

I’m confident that the energy efficiency market is going to be one of the long-term winners. The pace of change might be slowing but the direction of travel is undoubtedly towards a cleaner world.

And its amazing dividend – underpinned by investments in many companies with contracted long-term income streams — could be used to buy more shares at their current depressed level. Adopting this approach, could create even bigger future gains.

Final thoughts

Anyone taking a position in both trusts is really investing in 128 companies in more than a dozen countries.

StockNo. of investments
Scottish Mortgage Investment Trust99
SDCL Energy Efficiency Income Trust29
Total128
Source: latest company reports

This minimises the risk of suffering a big loss should an investment fail.

However, this also means their share prices are unlikely to go gangbusters. But I think this level of diversification could be valuable given the uncertain times in which we live.

James Beard has no position in any of the shares mentioned. The Motley Fool UK has recommended London Stock Exchange Group Plc. Views expressed on the companies mentioned in this article are those of the writer and therefore may differ from the official recommendations we make in our subscription services such as Share Advisor, Hidden Winners and Pro. Here at The Motley Fool we believe that considering a diverse range of insights makes us better investors.

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