The 30% rate will drop to 20% from 6 April. Investment platform Wealth Club is urging the government to reconsider, warning the change could create a £550m funding gap for UK start-ups.
The cut could threaten vital early-stage investment that supports innovation and growth, so investors looking to maximise tax relief and back emerging businesses may want to act before the lower rate takes effect.
This policy change could have significant implications for the UK start-up ecosystem, making it important for investors to understand how it may affect future funding opportunities.