The reliefs for venture capital trusts (VCTs), the enterprise investment scheme (EIS) and the seed enterprise investment scheme (SEIS) are similar in many respects, but there are some significant differences. The table below highlights the main reliefs.
| VCT | EIS | SEIS | |
| Annual investor limit | £200,000 | £1 million* | £100,000 |
| Income tax relief for subscribers | 30% | 30% | 50% |
| Clawback if held for less than | 5 years | 3 years | 3 years |
| Reinvestment relief period – before gain made – after gain made | n/a n/a | 1 year 3 years | n/a n/a |
| Tax free dividends? | Yes | No | No |
| Tax free capital gains? | Yes | Yes (after 3 years) | Yes (after 3 years) |
| Tax relief for losses? | No | Yes (after 3 years) | Yes (after 3 years) |
| IHT business property relief? | No | Yes | Yes |
