Key information table
The below highlights the key features of EIS, for you to refer back to.
EIS |
|
|---|---|
| Income Tax relief | 30% (carry back available) |
| Minimum term | 3 Years¹ |
| Maximum Investment (for the investor) | £2m, as long as £1m in ‘Knowledge Intensive’ companies² |
| Annual funding limit (for the company) | £10 million for non-Knowledge Intensive companies. £20 million for Knowledge Intensive.² |
| Carry Back | Yes³ |
| Dividends | Taxed |
| Growth | Tax Exempt |
| CGT deferral | Yes – No Maximum |
| IHT mitigation (BR) | After 2 Years |
| Loss relief | Yes |
| Access within holding period | None |
¹From date shares are issued or trading commences, whichever is later.
²Knowledge Intensive companies have a higher lifetime funding limit of £40m. For more information on what qualifies for Knowledge Intensive, see here.
³Provided the limit for the previous year hasn’t been exceeded.
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