FAQ Enterprise Investment Scheme (EIS)
What is the Enterprise Investment Scheme (EIS)?
The Enterprise Investment Scheme (EIS) is designed to help smaller higher-risk trading companies
to raise finance by offering a range of tax reliefs to investors who purchase new shares in those
What are the tax benefits to the investor of the EIS?
The key benefits can include:
a) Income tax relief of 30% of the amount subscribed for eligible shares
b) Exemption from Capital Gains Tax (CGT) on any gains from selling your EIS shares
c) Further income tax relief at top rate of income tax (40% or 45%) for any losses made on the
disposal of EIS shares and
d) Unlimited deferral of capital gains