VCT, EIS and SEIS

Pensions Savings Investments

This section provides an analysis of the tax reliefs afforded by venture capital trusts, the enterprise investment scheme and seed enterprise investment scheme, and highlights the important differences between the individual schemes.

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Venture capital trusts
A venture capital trust (VCT) is an investment company broadly similar to an investment trust, but what sets it apart?
Enterprise investment scheme
The enterprise investment scheme (EIS) allows certain tax reliefs for investors who subscribe for qualifying shares in qualifying industries.
Seed enterprise investment scheme
The seed enterprise investment scheme (SEIS) is targeted at investors who subscribe for shares in early stage companies where the risk is often greater.
Social investment tax relief scheme
Tax relief for social investment, which is intended to promote investment in social enterprises and help to provide funding.
VCT, EIS and SEIS compared
The reliefs for venture capital trusts, the enterprise investment scheme and the seed enterprise investment scheme are similar in many respects, but there are some significant differences.

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VCT, EIS and SEIS

Venture capital trusts

Enterprise investment scheme

Seed enterprise investment scheme

Social investment tax relief scheme

VCT, EIS and SEIS compared

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