(ITA 2007, Pt. 5)

(In-Depth: ¶323-000ff.; ¶565-400ff.)

EIS relief is available for qualifying individuals who subscribe cash for the issue of qualifying shares issued by non-quoted trading companies (except those carrying on prohibited trades).

Qualifying EIS shares issued(4)(5)(6):

Maximum individual investment(3)

Rate of IT relief on investment

Disposal of qualifying EIS shares(1)

Carry back of EIS relief to previous tax year(2)

Capital gains reinvestment relief(8)

£ per tax year


2018–19 to 2024–25


[plus 1,000,000 in KIC(7)]


Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.