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Tax Rates and Allowances

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Investments

Seed Enterprise Investment Scheme (SEIS)

SEIS was introduced to encourage people to invest in companies that have just started trading by offering tax reliefs to investors that buy shares in the company.

The table below shows the income and capital gains tax reliefs that apply:

SEIS  
Rate of income tax relief 50%
Maximum investment qualifying for income tax relief £100,000
Gains exempt from CGT relief on investment in SEIS shares: 50%

 

Enterprise Investment Scheme (EIS)

EIS is available to companies that are looking to grow by offering tax reliefs to investors that buy new shares in the company.

The table below shows the income and capital gains tax reliefs that apply:

EIS  
Rate of income tax relief 30%
Maximum investment qualifying for income tax relief £1,000,000
Gains exempt from CGT relief on investment in SEIS shares: 100%

Social Investment Tax Relief (SITR)

SITR is available to encourage people to support social enterprises.

The table below shows the income and capital gains tax reliefs that apply:

SITR  
Rate of income tax relief 30%
Maximum investment qualifying for income tax relief £1,000,000
Gains exempt from CGT relief on investment in SEIS shares: 100%

Venture Capital Trusts (VCTs)

SEIS was introduced to encourage people to invest in companies that have just started trading by offering tax reliefs to investors that buy shares in the company.

The table below shows the income and capital gains tax reliefs that apply:

VCT  
Rate of income tax relief 30%
Maximum investment qualifying for income tax relief £200,000


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