EIS (Enterprise Investment Scheme) is a UK tax relief scheme that encourages investment in higher-risk small and growing companies by offering income tax relief and capital gains benefits to investors.
How it differs from SEIS
EIS offers 30% income tax relief on investments up to £1 million per tax year, along with capital gains deferral relief and loss relief. It is typically used by slightly more established companies than SEIS, and the two schemes are often used together as a business grows and raises further funding.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.