What are the Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS)? What are the conditions and maximum investment amounts? 

This is a freeview index to the Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS).

These schemes both provide Income Tax relief and Capital Gains Tax (CGT) relief for qualifying investments.

Under the Seed Enterprise Investment Scheme (SEIS) new companies can raise seed capital. It provides 50% tax relief for investors investing in start-up companies

  • The maximum amount an individual can invest in a SEIS company is £100,000 per tax year.
  • The maximum amount of investment that a qualifying company can receive is £150,000.

The Enterprise Investment Scheme (EIS) provides tax incentives in the form of a variety of tax reliefs to investors who invest in smaller, unquoted, trading companies.

  • The maximum amount an individual can invest in an EIS company is £1 million per tax year or £2 million if £1 million is invested in a Knowledge Intensive Company (KIC).
  • The maximum amount of investment that a qualifying company can receive is £5 million or £10 million for a KIC.

What's new?

At the mini-budget on 23 September 2022, it was announced that from April 2023:

  • Companies will be able to raise up to £250,000 of SEIS investment. The current limit is £150,000.
  • The gross asset limit will be increased from £200,000 to £350,000 and the trading time limit from two to three years.
  • The individual annual investor limit of £100,000 will be doubled to £200,000.
  • See Extension of SEIS relief

Learn more?

See Our SEIS & EIS pages for details of both the above reliefs, relevant case law and planning points.


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