VCT, EIS & SEIS compared

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 facts sheets for each type of investment.

  VCT EIS SEIS
Annual investment limit £200,000 £1 million * £100,000
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 more information on Venture Capital Trusts, the Enterprise Investment Scheme and Seed Enterprise Investment Scheme, individuals in the Pinner area should contact Aequitas.

Home | Provision of Services Regulations 2009 | Contact us | Credit | Logon | Register | Accessibility | Disclaimer | Help | Site map |

© 2018 Aequitas Accountants Limited. All rights reserved.
Trading name: Aequitas. Registered in England and Wales, co. no. 07982052
Aequitas Accountants Limited, Elthorne Gate, 64 High Street, Pinner, Middlesex HA5 5QA

We use cookies on this website, you can find more information about cookies here.