Under the Seed Enterprise Investment Scheme (SEIS) new companies can raise seed capital. It provides 50% tax relief for investors investing in start-up companies, with a generous Capital Gains break also.

  • The maximum amount an individual can invest in a SEIS company is £100,000 per tax year.
  • The maximum amount of investment that a qualifying company can receive is £150,000.

The Enterprise Investment Scheme (EIS) provides tax incentives in the form of a variety of tax reliefs to investors who invest in smaller, unquoted, trading companies.

  • The maximum amount an individual can invest in an EIS company is £1 million per tax year.
  • The maximum amount of investment that a qualifying company can receive is £5 million.

See Our SEIS & EIS pages for details of both the above reliefs, relevant case law and planning points.

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