EIS In Bullet Points

The UK Government Enterprise Investment Scheme offers a number of tax breaks to investors buying shares in small, private companies.

  • 30% Tax Relief (tax rebate) on what you invest from tax you have paid
  • Relief can be claimed against the current tax year or the previous tax year
  • No Capital Gains Tax (if disposing of shares after 3 years)
  • Capital Gains Tax Deferral on existing liabilities (if any outstanding or due for 3 years)
  • Shares Exempt from Inheritance Tax (after 2 years)
  • Tax Relief if any losses incurred (on disposal of shares) at your current personal tax rate
  • EIS Scheme fully approved by UK Government

Download Our EIS Guide

Further information is available in the Techcap Guide to EIS and also via HMRC website
https://www.gov.uk/guidance/venture-capital-schemes-tax-relief-for-investors