(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

1,000,000

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

30

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