Relief for Investment in Corporate Trades for individuals

Start-up Capital Incentive (SCI)

SCI is designed to assist start-up companies raise equity financing. It is a tax relief available to family members of existing shareholders. The conditions to avail of relief under SCI are:

  • The company must be carrying on a brand new venture.
  • None of the shareholders can carry on a similar venture.

More details on SCI can be found in Relief for investment in corporate trades: as it applies to investors.

Next: Start-Up Relief for Entrepreneurs (SURE)