Venture Capital Schemes: expansion of the Seed Enterprise Investment Scheme (SEIS)
This tax information and impact note is about changes to the SEIS.
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This measure increases the existing limits that apply to company access and use of the SEIS and the investment amounts on which individuals can claim tax reliefs.
The company investment limit will increase from 贈150,000 to 贈250,000, the limit at the date of share issue on a companys gross assets will increase from 贈200,000 to 贈350,000 and the age limit of a companys new qualifying trade from 2 to 3 years.
The annual limits that apply to the investment amount on which individuals can claim income tax and Capital Gains Tax re-investment reliefs will also increase from 贈100,000 to 贈200,000.
The measure will have effect for shares issued on or after 6 April 2023.