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Income Tax Allowances, Reliefs and Credits
Investment reliefs |
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Enterprise Investment Scheme (EIS) |
2026/27 |
2025/26 |
2024/25 |
| Maximum annual investment | £1,000,000 | £1,000,000 | £1,000,000 |
| Maximum annual investment - knowledge-intensive companies | £2,000,000 | £2,000,000 | £2,000,000 |
| Percentage of investment on which you can claim | 30% | 30% | 30% |
| Tax relief on income from dividends | No | No | No |
| Maximum capital gains relief on re-investment | 100% | 100% | 100% |
| Cap on re-investment amount | Unlimited | Unlimited | Unlimited |
Seed Enterprise Investment Scheme (SEIS) |
2026/27 |
2025/26 |
2024/25 |
| Maximum annual investment | £200,000 | £200,000 | £200,000 |
| Percentage of investment on which you can claim | 50% | 50% | 50% |
| Tax relief on income from dividends | No | No | No |
| Maximum capital gains relief on re-investment | 50% | 50% | 50% |
| Cap on re-investment amount | £100,000 | £100,000 | £100,000 |
Venture Capital Trusts (VCT) |
2026/27 |
2025/26 |
2024/25 |
| Maximum annual investment | £200,000 | £200,000 | £200,000 |
| Percentage of investment on which you can claim | 30% | 30% | 30% |
| Tax relief on income from dividends | Yes | Yes | Yes |
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