Relief for Investment in Corporate Trades
Where an individual makes a qualifying investment in a qualifying company and complies with certain conditions they can claim tax relief for the amount invested.
The three incentives are:
- Employment Investment Incentive (EII), which is designed for companies raising funding from third parties
- Start-up Capital Incentive (SCI), which is designed for getting investment from family members in early stage start-ups
- Start-Up Relief for Entrepreneurs (SURE), which is designed to assist individuals who are starting up their own new company.
More details on these reliefs can be found in the following manuals:
- for share issues on or after 1 January 2019:
- for share issues on or before 31 December 2018:
Next: Designated investment funds