Income Tax Allowances, Reliefs and Credits

Investment reliefs
Enterprise Investment Scheme (EIS)	2026/27	2025/26	2024/25
Maximum annual investment	£1,000,000	£1,000,000	£1,000,000
Maximum annual investment - knowledge-intensive companies	£2,000,000	£2,000,000	£2,000,000
Percentage of investment on which you can claim	30%	30%	30%
Tax relief on income from dividends	No	No	No
Maximum capital gains relief on re-investment	100%	100%	100%
Cap on re-investment amount	Unlimited	Unlimited	Unlimited

Seed Enterprise Investment Scheme (SEIS)	2026/27	2025/26	2024/25
Maximum annual investment	£200,000	£200,000	£200,000
Percentage of investment on which you can claim	50%	50%	50%
Tax relief on income from dividends	No	No	No
Maximum capital gains relief on re-investment	50%	50%	50%
Cap on re-investment amount	£100,000	£100,000	£100,000

Venture Capital Trusts (VCT)	2026/27	2025/26	2024/25
Maximum annual investment	£200,000	£200,000	£200,000
Percentage of investment on which you can claim	30%	30%	30%
Tax relief on income from dividends	Yes	Yes	Yes

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