01332 340 211

Enterprise Investment Scheme (EIS)

Whilst not quite as attractive as the incentives under SEIS, the Enterprise Investment Scheme incentive is an equally important tool for raising finance, given that it can be claimed after a company has reached the £150,000 cap of investment under SEIS.

The main reliefs for investment into a qualifying Enterprise Investment Scheme business include:

1) Cash Back – relief against income tax at 30% of the lower of:

  • the purchase price paid for the investment in shares; or
  • the sum of £1 million.

2) Tax-Free – Exemption from capital gains tax on a subsequent sale of the shares you originally invested in.

Many of the conditions for Enterprise Investment Scheme relief are identical to those of SEIS, however notable differences include:

  • the company must have fewer than 50 full-time employees;
  • the gross assets of the company must not be more than £7 million before the issue of shares or £8 million immediately afterwards; and
  • the company must not raise more than £2 million in any 12 month period from a combination of Enterprise Investment Scheme, the corporate venture scheme and venture capital trusts.

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Derby Head Office:
St. Michael’s Court
St. Michael’s Lane
Derby
DE1 3HQ
Tel: 01332 340 211
Fax: 01332 207 601
DX: 729320 Derby 24

Ashbourne:
54, St. John Street
Ashbourne
Derbyshire
DE6 1GH
Tel: 01335 342 208
Fax: 01335 342 010
DX: 26834 Ashbourne

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Friday between 8:00am & 6:00pm

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