Seed Enterprise Investment Scheme
The Seed Enterprise Investment Scheme (SEIS) is designed to help small companies to raise finance when in the early stage of starting up. SEIS offers a range of tax reliefs to individual investors who purchase new shares in those companies.
The SEIS exists alongside the existing Enterprise Investment Scheme (EIS), which continues to offer tax reliefs to investors in higher-risk small companies.
SEIS offers a higher rate of tax relief than that offered by EIS, as SEIS recognises the particular difficulties which very early stage companies face in attracting investment.