E3.1ÌýÌýÌýÌý Enterprise investment scheme
E3.2ÌýÌýÌýÌý Venture Capital Trust schemes (VCTs)
E3.3ÌýÌýÌýÌý Individual savings accounts
[E3.4]ÌýÌýÌýÌý [Removed]
E3.5ÌýÌýÌýÌý Child trust funds
E3.6ÌýÌýÌýÌý Community investment tax relief
E3.7ÌýÌýÌýÌý Share loss relief
E3.8ÌýÌýÌýÌý Seed enterprise investment scheme
E3.9ÌýÌýÌýÌý Tax relief for social investments
Division E3.1ÌýÌýÌýÌý Enterprise investment scheme
EIS income tax relief—overview
E3.101 Enterprise investment scheme (EIS) income tax relief—overview
The enterprise investment scheme (EIS) is designed to encourage investment in small, young companies that need investment to grow but have limited access to market finance often because they are perceived as high risk. EIS offers income tax reliefs and capital gains tax (CGT) reliefs to individual investors who subscribe to new shares in such companies. There are four reliefs available to the investor under EIS and this division discusses all of them in detail.
| EIS reliefs | Brief description | Main commentary |
| EIS income tax relief | For qualifying investments, relief is given as a tax reduction against the overall liability for the tax year of the investment (or the preceding year)1.
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Web page updated on 17 Mar 2025 16:51