VCT, EIS & SEIS compared

An at-a-glance comparison of tax efficient schemes.

At Aequitas we can advise individuals in the Pinner area on a range of tax-saving opportunities. The following article compares Venture Capital Trusts, the Enterprise Investment Scheme and Seed Enterprise Investment Scheme.

The reliefs for Venture Capital Trusts (VCT), the Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) are similar in many respects, but there are some significant differences. The table below highlights the main reliefs. For further details see the factsheets for each type of investment.

	VCT	EIS	SEIS
Annual investment limit	£200,000	£1 million *	£200,000
Income tax relief for subscribers	30%	30%	50%
Clawback if held for less than	5 years	3 years	3 years
Reinvestment relief period
– before gain made	N/A	1 year	Same tax year
– after gain made	N/A	3 years
Tax free dividends?	Yes	No	No
Tax free capital gains?	Yes	Yes (after 3 years)	Yes (after 3 years)
Tax relief for losses?	No	Yes	Yes
IHT business property relief?	No	Yes	Yes

* This is increased to £2 million provided that anything above £1 million is invested in knowledge-intensive companies. There is no limit on CGT deferral for EIS.

For more information on Venture Capital Trusts, the Enterprise Investment Scheme and Seed Enterprise Investment Scheme, individuals in the Pinner area should contact Aequitas.

Latest News

08 May 2025

HMRC criticised for delays in processing tax refunds

HMRC has come under fire for delays in processing tax refunds.

07 May 2025

Business confidence rises to highest level since late 2024

Data published by the Institute of Directors (IoD) has revealed that confidence amongst business leaders has risen to its highest level since before the 2024 Autumn Budget.

06 May 2025

Government warned over 'lost generation'

The government should urgently tackle the jobs crisis among young people or it will risk facing a 'lost generation', according to the British Chambers of Commerce (BCC).

02 May 2025

HMRC launches new online help for compliance checks

HMRC has launched a new online interactive tool to help guide both businesses and individuals through tax compliance checks.

01 May 2025

New cryptoasset rules aim to protect consumers

The government is introducing legislation to regulate cryptoassets and improve consumer protection for the asset class.

30 Apr 2025

Lack of trust and board expertise putting brakes on AI adoption

A lack of trust and a shortage of expertise at board level are limiting the adoption of AI in UK businesses, according to research from the Institute of Directors (IoD).

29 Apr 2025

Chancellor unveils plans to maintain level playing field for British business

Chancellor Rachel Reeves has said British businesses will be supported in trading freely as she takes action on practices that undercut fair trade, such as the dumping of cheap goods into the UK.

28 Apr 2025

IHT receipts reach record £8.2 billion

Figures published by HMRC have revealed that Inheritance Tax (IHT) receipts reached a record £8.2 billion in the 2024/25 tax year as a result of rising asset values.

Get in touch

If you feel our services and expertise could support your business or for individuals, please call us today to book a FREE consultation.

Aequitas Accountants Ltd, Elthorne Gate, 64 High Street, Pinner, Middlesex HA5 5QA

Call now Contact us

Accessibility links