Relief for Investment in Corporate Trades

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.

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