loader image

Blog

List of EIS and SEIS funds

Comprehensive list of EIS and SEIS Funds in the UK

 

In 1994 The Enterprise Investment Scheme was introduced to the UK, with the aim to encourage investment into early-stage companies headquartered in the UK. As per Wikipedia, a cumulative total of £14.2 billion had been invested under the scheme into approximately 25,000 companies.

Following the success of the EIS, the Seed Enterprise Investment Scheme (SEIS) was introduced in 2012 which aims to encourage investment into even earlier stage companies.

The below table is a comparison between some of the SEIS and EIS tax relief investors can benefit from: 

Tax Efficient Comparison Table SEIS EIS
Current Investment Limits £100,000 £1,000,000
Capital Gains Deferral n/a Up to 20%
Income Tax Relief 50% 30%
Min. Holding Period 2 years for IHT
3 years for SEIS
2 years for IHT
3 years for EIS
IHT Free After 2 years After 2 years
Tax Free Exit Yes, after 3 years No
Secondary Market No No
Loss Relief Yes Yes
Carry Back Facility Yes Yes
Business Relief 100% after 2 years 100% after 2 years

As seen above, the tax reliefs available to investors in the UK are hugely effective at reducing downside risk, and this is something that a number of Venture Capital funds have incorporated into their deployment and fundraising strategies. Below are two lists outlining the EIS and SEIS funds who are currently active in the UK:

Offer both EIS/SEIS Funds:

 

EIS only:

 

Any of the above information not accurate? Get in touch with us via LinkedIn or info@rlc.ventures

Write a comment

Join the
Request Alpha S(EIS) Fund Brochure
Submit details to receive our brochure
Submit
close-link
Join the
Request Alpha S(EIS) Fund II Brochure
Submit details to receive our brochure
Submit
close-link