VCT, EIS & SEIS · Explainer
SEIS, EIS and VCTs compared: the 2026 rules side by side
The three venture capital schemes trade relief for risk: SEIS gives 50% income tax relief on the youngest companies, EIS 30% on larger unlisted ones and VCTs 20% on a listed fund. The April 2026 changes cut VCT relief and doubled the EIS and VCT company investment limits; SEIS was left alone.

