Enterprise Investment Scheme
(EIS)
The Enterprise Investment Scheme provides tax reliefs to investors in qualifying small and medium-sized companies that are not listed on a recognised stock exchange. Investors can claim 30% Income Tax relief on investments up to £1,000,000 per tax year (£2,000,000 for knowledge-intensive companies), and CGT deferral relief. Unlike SEIS, EIS targets slightly more established companies but imposes similar eligibility conditions.