ARTICLE · 19 NOVEMBER 2013

Seed Enterprise Investment Scheme

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The Seed Enterprise Investment Scheme (SEIS) is designed to help small, early-stage trading companies to raise equity finance by offering a range of tax reliefs to individual investors who subscribe for and purchase new shares in those companies. It compliments the existing

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The Seed Enterprise Investment Scheme (SEIS) is designed to help small, early-stage trading companies to raise equity finance by offering a range of tax reliefs to individual investors who subscribe for and purchase new shares in those companies. It compliments the existing Enterprise Investment Scheme (EIS) which will continue to offer tax reliefs to investors in higher-risk small companies.

SEIS is intended to recognise the difficulties faced by companies in attracting investment during their early stages by offering tax relief at a higher rate than that offered by the existing EIS. The qualifying conditions for SEIS are similar to, but more restrictive than those of EIS. For more details about EIS please see our separate briefing note on EIS.

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