The offer is available to customers who apply directly to Legal & General before April 5, 2008. To be eligible for the rebate, customers must not cash in part or all of their investment and should hold the same fund without switching until December 31, 2008.

Customers who already have a Legal & General ISA opened during the 2007-8 tax year before January 1, 2008 or who save on a monthly basis will be eligible for this offer providing they top up into one of the selected trusts with a lump sum of GBP500 or more between January 1 and April 5, 2008.

Amanda Brown, customer marketing director at Legal & General, said: We want to urge people to take full advantage of the tax efficient ISA options available to them. With this offer customers can ensure they are maximizing their tax savings whilst also getting a little something back.