Enterprise Investment Scheme (EIS)

 

2014/15

2015/16

2016/17

2017/18

2018/19

Income Tax Relief

30%

30%

30%

30%

30%

Minimum investment

N/A N/A N/A N/A N/A

Maximum investment

£1m

£1m

£1m

£1m

£2m*

 

* The extension of the annual limit for investment to £2 million only applies if the additional investment over and above £1 million is made into a “Knowledge Intensive” company.