Seed Enterprise Investment Scheme
(SEIS)
The Seed Enterprise Investment Scheme is a UK government scheme that offers tax reliefs to individual investors who buy new shares in qualifying early-stage companies. Investors can claim Income Tax relief of 50% on investments up to £200,000 per tax year, and Capital Gains Tax exemption on gains from SEIS shares held for three years. The scheme aims to make it easier for small, early-stage companies to raise equity finance.