Enterprise Investment Scheme (EIS)

Enterprise Investment Scheme (EIS) is a government tax relief for startup investment in the UK. HMRC tax relief scheme that helps UK trading companies raise equity from individual investors, who get 30% Income Tax relief on up to £1 million a year (£2 million where the amount over £1 million goes into knowledge-intensive companies). Since 6 April 2026 most companies can raise up to £10 million a year and £24 million in their lifetime (£20 million and £40 million for knowledge-intensive companies).

What it offers

• “helps your company to raise money and grow its business” — gov.uk
• “Most companies can raise up to £10 million in total in any 12 month period from:” — gov.uk
• “Most companies can raise up to £24 million from these sources in your company's lifetime.” — gov.uk
• “£20 million of investment in total in any 12 month period” — gov.uk
• “£40 million of investment in the lifetime of your company and any subsidiaries” — gov.uk
• “Subject to what follows, you can get relief at the rate of 30% on the aggregate of the amounts claimed for shares issued to you in tax year 2025 to 2026” — gov.uk
• “The maximum amount on which relief can be claimed in a tax year is £2 million, but any amount over £1 million must be for shares issued by one or more knowledge-intensive companies (KIC).” — gov.uk
• “If you're a specified company, you can raise up to:” — gov.uk

Who can apply

• “has a permanent establishment in the UK” — gov.uk
• “is not trading on a recognised stock exchange at the time of the share issue and does not plan to do so” — gov.uk
• “have less than 250 full-time equivalent employees at the time the shares are issued” — gov.uk
• “not have gross assets worth more than £30 million before any shares are issued, and not more than £35 million immediately afterwards” — gov.uk
• “You can receive investment under the Enterprise Investment Scheme if it's within 7 years of your company's first commercial sale.” — gov.uk
• “Your company is a specified company if it's registered office is in Northern Ireland, and it's carrying on a trade in either:” — gov.uk
• “for specified companies, not have gross asset worth more than £15 million before any shares are issued and £16 million immediately afterwards” — gov.uk
• “To qualify as a knowledge intensive company, you and any qualifying subsidiaries must have less than 500 full-time equivalent employees when the shares are issued and either:” — gov.uk

Stages

Seed, Growth

How to apply

Apply or read the rules on the official site.

About this listing

TrustList compiled this listing from Enterprise Investment Scheme (EIS)'s official pages in September 2026. The quotes above are its own words. Amounts, deadlines and eligibility rules change, so check the official site before you rely on them.