Answers · UK 2025/26
What income tax relief does the Enterprise Investment Scheme give in 2026/27?
EIS gives 30% income tax relief on investments up to £1,000,000 per year (£2,000,000 if investing in knowledge-intensive companies).
Full answer
The Enterprise Investment Scheme (EIS) offers 30% income tax relief on investments in qualifying unquoted companies. The annual investment limit is £1,000,000 (or £2,000,000 if at least £1,000,000 of the additional £1,000,000 is invested in knowledge-intensive companies). Relief is only available if you have enough income tax liability to offset. Shares must be held for at least 3 years. Additional benefits: CGT exemption on disposal after 3 years, CGT deferral relief (invest CGT gain in EIS to defer the original CGT), loss relief (losses against income at marginal rate), IHT exemption (Business Property Relief after 2 years). EIS rules are complex -- HMRC advance assurance is highly recommended.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.