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Relief for Investment in Innovative Enterprises for individuals

  1. Overview
  2. Making the investment
  3. Selling the investment
  4. Claiming the relief
  5. Investing through partnerships
  6. Interactions with other reliefs

Overview

The Relief for Investment in Innovative Enterprises can be used by innovative start-up companies to attract equity-based finance from individuals. A reduced rate of Capital Gains Tax may apply to the gains from investments made under the scheme.

For more information on the conditions which apply to companies, please see Relief for Investment for Innovative Enterprises.

Next: Making the investment

Published: 21 February 2025 Print this page

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