UK SEIS & EIS Enterprise Investment Tax Relief Guide 2026

Authoritative investor and founder guide to UK tax-advantaged venture capital schemes: Seed Enterprise Investment Scheme (SEIS 50% tax relief) and Enterprise Investment Scheme (EIS 30% tax relief), CGT tax exemptions, loss relief, and HMRC Advance Assurance.

1. SEIS vs EIS Tax Relief Comparison

The UK Government offers **SEIS** and **EIS** schemes to incentivize private investors to fund early-stage, high-growth UK startups by providing generous Income Tax and Capital Gains Tax reliefs.

Scheme Parameter	SEIS (Seed Enterprise Investment Scheme)	EIS (Enterprise Investment Scheme)
Income Tax Relief Rate	50% of qualifying investment	30% of qualifying investment
Maximum Investor Annual Relief Limit	Relief available on up to £200,000 invested per tax year	Relief available on up to £2,000,000 invested per tax year; amounts above £1,000,000 must generally be invested in one or more knowledge-intensive companies
Company Fundraising Limit	Up to £250,000 of SEIS investment	From 6 April 2026, most companies can raise up to £10,000,000 in any 12-month period and £24,000,000 over their lifetime; higher limits apply to qualifying knowledge-intensive companies
Holding Period	Generally 3 years to retain the relevant reliefs, subject to scheme conditions	Generally 3 years to retain the relevant reliefs, subject to scheme conditions

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Key Takeaways

EIS provides 30% Income Tax relief, subject to the investor's annual limit and eligibility conditions.
For 2026/27, an individual can generally claim EIS relief on up to £2 million in a tax year, with amounts above £1 million required to be invested in qualifying knowledge-intensive companies.
From 6 April 2026, most EIS companies can raise up to £10 million in a 12-month period and £24 million over their lifetime, with higher limits for qualifying knowledge-intensive companies.
Qualifying SEIS and EIS investments can provide CGT and loss-relief benefits, but each benefit has separate statutory conditions.
Advance Assurance can provide HMRC's view on whether a proposed investment is likely to qualify, but it is not an unconditional guarantee of investor relief.

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UK Enterprise Management Incentives EMI Share Option Guide →UK Corporation Tax 25% Rates & Marginal Relief Guide →

Frequently Asked Questions (6 Interlinked FAQs)

SEIS provides 50% Income Tax relief on qualifying investments, subject to a maximum investment amount of £200,000 for relief in a tax year and the other scheme conditions.

A company can generally receive up to £250,000 of SEIS investment, subject to the detailed SEIS rules and interaction with other forms of funding or de minimis state aid.

The maximum amount on which an individual can generally claim EIS Income Tax relief is £2 million in a tax year. Any amount above £1 million must be invested in one or more qualifying knowledge-intensive companies.

For shares issued from 6 April 2026, most companies can raise up to £10 million in a 12-month period and £24 million over their lifetime. Qualifying knowledge-intensive companies have higher limits of £20 million annually and £40 million over their lifetime.

The shares generally need to be held for at least 3 years and the investor and company must continue to satisfy the relevant scheme conditions for the reliefs to be retained.

Advance Assurance is an HMRC service through which a company can ask whether a proposed investment is likely to meet the relevant scheme requirements. It is not an unconditional guarantee that every investor will receive or retain tax relief.