EIIS
EIIS is a tax relief incentive scheme that provides tax relief for investments in qualifying corporate trades. The scheme allows an individual investor to obtain income tax relief on investments up to a maximum of EUR 500,000 per annum for up to four years. The minimum investment in any one company is EUR 250.
The investment period for EIIS investments was standardised to four years in F(No 2)AÂ 2023.
For any share issue from 8 October 2019, income tax relief will be granted at an upfront rate of 40% in the year in which the investment is made for an individual who is paying income tax at marginal rates.
The EIIS scheme is available to most small and medium-sized trading companies that satisfy certain EU State Aid regulations. An overall limit of EUR 16.5 million (and EUR 5.5 million annually) is placed on the amount of the investment raised by a qualifying company which can qualify for relief under EIIS.
An individual
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:39