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Tax ReliefUK-wide

Enterprise Investment Scheme (EIS)

HM Revenue & Customs

Description

The bigger sibling to SEIS — offers individual investors 30% Income Tax relief on investments in qualifying higher-risk UK small and medium-sized companies, up to £1 million a year (or £2 million for knowledge-intensive companies), plus the ability to defer Capital Gains Tax on other gains by reinvesting them through EIS.

Amount

30% income tax relief on investments up to £1 million/year (£2 million for knowledge-intensive companies), plus CGT deferral relief

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
  • Open to individuals — not restricted to businesses.
  • Relevant income bands: higher rate taxpayers, additional rate taxpayers.
Applicant type
Individual investor (relief applies to the investor; investee company must meet EIS conditions).

Want help with this application?

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You can also do this yourself for free via the official source

How to apply

Investee company issues an EIS3 compliance certificate; investor claims relief via Self Assessment.

View official source

Last verified: 1 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.