Answers · UK 2025/26
What is the SEIS investment limit and relief rate in 2026/27?
SEIS gives 50% income tax relief on investments up to £200,000 per year in qualifying very early-stage companies.
Full answer
The Seed Enterprise Investment Scheme (SEIS) provides 50% income tax relief on investments up to £200,000 per year (doubled from £100,000 in April 2023). Qualifying companies must be less than 3 years old, have fewer than 25 employees, and have raised less than £350,000 under SEIS. In addition to the 50% income tax relief, SEIS offers: CGT exemption on gains after 3 years, CGT re-investment relief (reinvest a gain into SEIS and 50% of the gain is exempt from CGT), and loss relief at marginal rates. SEIS is aimed at the riskiest investments, hence the more generous relief rate than EIS. Investors cannot be employees of the company.
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.