Factsheets and Online Resource

Tax Reliefs for Individuals

2017/18 and 2016/17

Enterprise Investment Scheme (EIS)

Relief on investments in certain unquoted trading companies up to £1m p.a.:

  • Income tax relief at 30%
  • Capital gains exemption at disposal

Unlimited amounts of capital gains from the disposal of other assets may be able to be deferred by making an EIS investment.

Seed Enterprise Investment Scheme (SEIS)

Relief on investments in certain unquoted trading companies up to £100,000 p.a.:

  • Income tax relief at 50%
  • Capital gains exemption on disposal

Capital gains from the disposal of other assets may be exempt up to £50,000 p.a. by making an SEIS investment.

Venture Capital Trusts (VCTs)

Relief on investments in certain quoted companies up to £200,000 p.a.:

  • Income tax relief at 30%
  • Capital gains exemption at disposal

Dividends received from VCTs may be exempt from income tax.

Social Investment Relief (SIR)

Relief on investments in certain social enterprises (including charities) up to £1m p.a.

  • Income tax relief at 30%
  • Capital gains exemption at disposal

Capital gains from the disposal of other assets may be able to be deferred by making an SIR investment up to £1m p.a.

Note: All reliefs are subject to detailed conditions being met.