VCT, EIS & SEIS · Explainer
EIS tax relief explained: the 30% rate, CGT reliefs and 2026 changes
The Enterprise Investment Scheme still gives 30% income tax relief on up to £1m a year, or £2m with knowledge-intensive companies. Budget 2025 doubled what companies can raise from April 2026, and Budget 2026 made only technical fixes. The reliefs hinge on a three-year holding period.
