22 November 2016

Seed Enterprise Investment Scheme (SEIS) factsheet

The Seed Enterprise Investment Scheme (SEIS) offers a number of valuable tax reliefs to individuals who subscribe for shares in qualifying companies. For companies looking to raise equity capital, the benefits of SEIS can help to attract funds. This scheme is similar to the Enterprise Investment Scheme (EIS) but is instead focused on attracting investment in smaller, early stage companies by offering attractive tax reliefs to investors. As with any tax reliefs, there are a number of other conditions which must be met by the investor and the investee company to qualify under this scheme. This factsheet details the tax reliefs offered by SEIS and the qualifying investment conditions which must be met to take advantage of these tax reliefs.