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ARTICLE · 06 DECEMBER 2011

New Seed Enterprise Investment Scheme

Charles Russell Speechlys LLP
Charles Russell Speechlys LLP
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Charles Russell Speechlys LLP

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Based upon consultations undertaken since Budget 2011, in his Autumn Statement on 29 November 2011, the Chancellor announced that the Government will introduce a new Seed Enterprise Investment Scheme ("SEIS") to encourage investment in new start-up companies.

United KingdomFinance and Banking
Amanda Solomon
Amanda Solomon

Background

Based upon consultations undertaken since Budget 2011, in his Autumn Statement on 29 November 2011, the Chancellor announced that the Government will introduce a new Seed Enterprise Investment Scheme ("SEIS") to encourage investment in new start-up companies.

SEIS: New Income Tax Relief

Starting in tax year 2012-13 (from 6 April 2012), the SEIS will provide income tax relief of 50 per cent for individuals who invest in shares in qualifying companies. In his speech, the Chancellor indicated that tax relief at 50 per cent will be given whether or not the individual concerned pays 50 per cent income tax.

The proposed maximum limits on investment under the SEIS will be as follows:

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