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Relief for Investment in Corporate Trades

  1. Overview
  2. Qualifying company
  3. Qualifying investment
  4. Reliefs available
  5. Designated investment funds
  6. Filing requirements
  7. Publication of beneficiaries
  8. Contact details

Filing requirements

On or after 1 January 2019, companies that issue shares from the schemes below must provide Revenue with certain information:

  • Employment Investment Incentive (EII)
  • Start-up Capital Incentive (SCI)
  • Start-Up Refunds for Entrepreneurs (SURE)

The information required includes:

  • the company that issued the shares
  • amount raised through the share issue
  • investors to whom the shares were issued.

The Return of Qualifying Investments in a Qualifying Company must be filed electronically. 

Next: Publication of beneficiaries

Published: 03 October 2022 Print this page

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