Chartered Management Accountants | Milton Keynes

 +44 (0) 1908 041755  [email protected]

VCT, EIS and SEIS compared

The reliefs for venture capital trusts (VCTs), the enterprise investment scheme (EIS) and the seed enterprise investment scheme (SEIS) are similar in many respects, but there are some significant differences. The table below highlights the main reliefs.

Annual investor limit£200,000£1 million*£100,000
Income tax relief for subscribers30%30%50%
Clawback if held for less than5 years3 years3 years
Reinvestment relief period
– before gain made
– after gain made
1 year
3 years


Tax free dividends?YesNoNo
Tax free capital gains?YesYes (after 3 years)Yes (after 3 years)
Tax relief for losses?NoYes (after 3 years)Yes (after 3 years)
IHT business property relief?NoYesYes
* a further £1 million is available for investment in knowledge-intensive companies.

Guide Categories

Milton Keynes

From our Blog

Get in touch with us