EIS Information


The Enterprise Investment Scheme (EIS) was introduced by the government in 1994 to promote investment into smaller, and therefore typically higher risk, companies. To encourage such investment, there is a range of benefits available to qualifying investors.

Tax Benefits

The benefits of investing into an EIS qualifying company include:

  • 30% Initial Income Tax Relief

    Actual net cash outlay 70 pence in the £1

  • CGT Freedom

    No Capital Gains Tax to pay

  • CGT Deferral Relief

    Potential unlimited and indefinite deferral of an existing CGT bill

  • Loss Relief

    Maximum exposure 38.5 pence in the £1 for a 45% income tax payer

  • Inheritance Tax Relief

    Potential 40 pence in the £1 saving

See All Tax Benefits

Qualifying Criteria

There are several criteria that businesses will need to meet in order to qualify as an EIS business, and some trades are also excluded. For example the business must:
  • Be a UK registered company
  • It must have less than 250 full time employees (499 for knowledge intensive companies)
  • Must be an unquoted company (Not listed on any major stock exchange).
  • Gross assets must not exceed £15 million prior to share issue or £16 million straight after a share issue.

Open Opportunities

We have a range of investment opportunities on the platform to help you build a diversified portfolio

EIS Tax Calculator

Visit the GrowthInvest Tax Calculator to illustrate how an investment in EIS can impact your financial tax position

Further Information

Further information on EIS can be found on the HMRC website, as well as on EISA the trade organisation for the industry