BES/EII/SCS shares issued on or after 1st January 2007 - investor list

The companies listed below have made a declaration to Revenue that they have raised Business Expansion Scheme (BES) / Employment and Investment Incentive (EII) / Seed Capital Scheme (SCS) / Startup Refunds for Entrepreneurs (SURE) investments on or after 1st January 2007. This is not to be taken to mean that the share-issue has been approved by Revenue for the purpose of obtaining tax relief under the BES/EII/SCS/SURE. The question of entitlement to relief is determined only when the full facts of the share-issue are known [1].

This list is published for the information of State agencies/bodies, to enable the effective implementation of EU Cumulation of State-aid Rules [2], as regards further applications by these companies for other related State-aids.

Last updated: February 2017

[1] A Revenue authorised officer must be satisfied that the legislative requirements have been met (e.g. that a qualifying trade is being carried on). Once satisfied, he/she will authorise the company (on Form RICT2 in the case of BES investments or Form EII2 in the case of EII investments) that it is in order for it to issue certificates (on Form RICT3/EII3) to its BES/EII investors to enable them to claim the relief on their BES/EII investments from their own tax districts. See Claim forms in respect of SURE investments.

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[2] See Community Guidelines on State Aid to Promote Risk Capital Investments in Small and Medium-Sized Enterprises - OJ No. C194 of 18 August 2006, p.20

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