Comparison of EIS, SEIS and VCT

20 July 2022 / Insight posted in Practical guides

EIS, SEIS and VCT were introduced to provide incentives to individuals to invest in small unquoted companies, which are generally perceived to be higher-risk investments.

This document summarises the main requirements of the Enterprise Investment Scheme (‘EIS’), the Seed Enterprise Investment Scheme (‘SEIS’) and Venture Capital Trusts (‘VCT’) and the tax benefits for the individual investor of each scheme. The conditions for each relief are not set out in detail and further advice should be sought before implementation.