For updates affecting this Division please see Part E0 Updates
Seed enterprise investment scheme (SEIS)
E3.801 Seed enterprise scheme (SEIS) regime—overview
The seed enterprise investment scheme (SEIS)1 is a tax advantaged venture capital scheme similar to the enterprise investment scheme (EIS) described in Division E3.1. EIS is intended to encourage investment into small high risk companies. Similarly, SEIS is intended to encourage investment into small companies with a very early stage new business that may present an even higher risk. It does so by offering tax relief to the investor at a higher rate than that offered by EIS2.
The objective is to help smaller, riskier, early stage UK companies which may face barriers to raising external finance, attract investment. The rules are very similar to those of EIS to facilitate growing companies going on to use EIS after an initial investment under SEIS3.
Relief is available from both income tax and capital gains tax, in relation to shares issued on or after 6 April 20124.
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