Tax efficient investments

Published: 26 Jul 2013

Updated: 20 Mar 2019


Written by Ray Coman


A more detailed calculation of EIS, SEED and VCT can be read in the guide on Enterprise investment scheme and Venture capital trusts


Maximum Investment 


2018-19          Note     
Seed enterprise investment scheme (SEIS)  £100,000 £100,000 A, E
Venture capital trusts (VCTs) £200,000 £200,000 B
Enterprise investment scheme (EIS) £1 million £1 million B, D, E
Social investment tax relief £1 million £1 million B, C


A Income tax relief at 50%

B Income tax relief at 30%

C £1.5 million for enterprises up to 7 years old

D Up to £2 million for "knowledge-intensive" companies

E Capital gains tax deferral on gains reinvested in EIS and SEIS qualifying investments 


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