VCT, EIS & SEIS compared

At Stein Richards we can advise individuals in the Paddington 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

* No limit on CGT deferral

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

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Stein Richards Limited registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. We use cookies on this website, you can find more information about cookies here. Stein Richards, 10 London Mews, Paddington, London W2 1HY