Relief for investment in corporate trades for individuals

Claiming relief for shares

For shares issued on, or after, 01 January 2019

Once you make an investment in a company, the company will provide a ‘Statement of qualification’ to you. This is a statement noting that the company complies with all of the necessary company conditions.

You can claim relief once you have received a 'Statement of qualification' from the company. It is your responsibility to ensure that you meet all of the necessary investor conditions prior to claiming relief.

You can submit a claim by either completing the relevant parts on your:

• Income Tax Return Form 11
• or
• Income Tax Return Form 12.

You can also make a claim through MyEnquiries in myAccount.

For shares issued on, or before, 31 December 2018

You cannot claim relief under the Employment Investment Incentive (EII) until you have received a EII 3, or EII3A certificate. The number of that certificate needs to be included in any claim made:

• on your Income Tax Return Form 11
• on your Income Tax Return Form 12
• or
• through MyEnquiries in myAccount.

Claims for Start-Up Relief for Entrepreneurs (SURE) are made by applying to the EII branch directly.

More details on claiming the relief can be found in Relief for investment in corporate trades.