EIS, SEIS, VCT and SITR
Reliefs and allowances
|Enterprise investment scheme (EIS) up to||£1 million*||£1 million*|
|Seed enterprise investment scheme (SEIS) up to||£100,000||£100,000|
|Venture capital trust (VCT) up to||£200,000||£200,000|
|Social investment tax relief (SITR)||£1 million||£1 million|
SITR relief is available for relief at 30% on investments in certain social enterprises, including charities, with a lifetime limit for the social enterprise of up to £1m.
With all of these reliefs there are many rules to be complied with. Please seek our advice.