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