SEIS (Seed Enterprise Investment Scheme) is a UK tax relief scheme designed to encourage investment in very early-stage startups by offering generous income tax and capital gains reliefs to individual investors.
Tax relief for investors
Investors can claim 50% income tax relief on investments up to £200,000 per tax year, along with capital gains tax exemption on any growth and loss relief if the company fails. Companies must be under two years old and meet strict size and trading conditions to qualify, and SEIS is often used alongside the related EIS scheme as a startup grows.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.