Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS) have been particularly popular with tax-break seeking investors of late, with £2.8 billion invested through the schemes in the first quarter of 2023. 

SEIS/EIS reliefs are government-backed schemes that offer tax breaks to individual investors who buy new shares in small, early-stage companies.

Both schemes offer significant benefits to investors, including:

  • Income tax relief of up to 50% on the amount invested, up to a maximum of £100,000 for SEIS and £1 million for EIS.
  • Capital gains tax relief on any gains made on the sale of the shares, after three years for SEIS and five years for EIS.

However, it’s important to note that the rules governing EIS and SEIS are complex and there are requirements for both companies and investors.  Preparation and professional advice is therefore vital for businesses before seeking investor funding supported by these regimes.

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For further information on EIS or SEIS from a company or investor perspective, please contact a member of our Tax team below.

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