Eis
Glossary
EIS
The Enterprise Investment Scheme (EIS) is a UK government tax-relief scheme designed to encourage individuals to invest in qualifying small, higher-risk trading companies, offering up to 30% Income Tax relief plus CGT deferral and tax-free gains.
Investors can claim 30% Income Tax relief on up to £1 million per year (£2 million per year if at least £1 million is in knowledge-intensive companies). Gains on EIS shares held for 3+ years are exempt from CGT, losses can be set against income, and CGT on other assets can be deferred by reinvesting into EIS-qualifying shares. Companies raising EIS must meet strict conditions (under 250 employees, gross assets under £15 million, qualifying trade, less than 7 years old). Advance Assurance from HMRC is strongly recommended before raising.
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