SEED / Enterprise Investment Scheme

SEED / Enterprise Investment Scheme

The Enterprise Investment Scheme (EIS) was introduced by the government in 1994 and to encourage private investment in smaller higher-risk trading companies. The Seed Enterprise Investment Scheme (SEIS) followed in 2012 for early stage start-up companies, both offer tax benefits including Capital Gains Tax relief and Income Tax relief.

Current opportunities

For more information please click on the selected opportunity.

Dream Harvest EIS

A games production company that builds online, narrative driven, competitive experiences for PC and Consoles.

Casquette SEIS

The content-powered women’s cycling lifestyle brand including print magazine, website and social channels.

Fundamentally Games SEIS

A games services company, supporting developers to produce, operate and scale successful ‘Games as a Service’.

Previous opportunities

In order to qualify for SEIS, a company must:


have fewer than 25 employees


have no more than £200,000 in gross assets


not have had any investment from a Venture Capital Trust (VCT) or issued any shares in respect of which it has submitted an EIS compliance statement


Any trade being carried on by the company at the date of issue of the relevant shares, must be less than 2 years old at that date.*


the company must not have carried on any other trade before it started to carry on the new trade


not receive more than £150,000 in total under the scheme.

* That condition applies whether the trade was first begun by the company, or whether it was first begun by another person who then transferred it to the company. (Please note: the company need not have started trading when it issues the shares)

A working example of the benefits:

If you have £150,000 of income and a capital gain of £100,000 you would be liable to pay the following tax:

Income Tax (IT) £50,000
Capital Gains Tax (CGT) on £100,000 @ 28% £28,000

If an investment of £100,000 is made in to SEIS shares the position would be:

IT on £150,000 £50,000
IT relief on £100,000 @ 50% (£50,000)
CGT on £100,000 @ 28%£28,000
CGT relief on £100,000 @ 50%(£14,000)

= Total IT and CGT reduction of £64,000

(This example is for illustrative purposes and is not a forecast.)

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