VCT, EIS and SEIS compared - CloudCo Accountants

VCT, EIS and SEIS compared

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.

Annual investor limit£200,000£1 million*£100,000
Income tax relief for subscribers30%30%50%
Clawback if held for less than5 years3 years3 years
Reinvestment relief period
– before gain made
– after gain made
1 year
3 years


Tax free dividends?YesNoNo
Tax free capital gains?YesYes (after 3 years)Yes (after 3 years)
Tax relief for losses?NoYes (after 3 years)Yes (after 3 years)
IHT business property relief?NoYesYes
* a further £1 million is available for investment in knowledge-intensive companies.
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CloudCo Group is a Chartered Management Accountancy Firm offering premium accounting services to a range of businesses and individuals from their office in Milton Keynes.

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