Net Asset Value

GABELLI VALUE PLUS+ TRUST PLC (the "Company")

Net Asset Values

The Company announces that, as at the close of business on 2 April 2015, the unaudited net asset values per ordinary share, valued on a 'bid price' basis, were:

Capital only: 99.570p

Including income: 99.490p

Enquiries:

Susan Fadil, TMF Corporate Secretarial Services Limited

Email: GabelliCompany.Secretary@tmf-group.com

Date: 7 April 2015