Relief for investment in corporate trades for individuals
Overview
The reliefs available for investments in corporate trades are used by trading companies to attract equity-based finance from individuals. If you make qualifying investments in qualifying companies you may be able to claim income tax relief on the amount invested.
There are three different incentives under which companies can raise funds:
- Employment Investment Incentive (EII)
- Start-up Capital Incentive (SCI)
- Start-Up Relief for Entrepreneurs (SURE).
The way in which these reliefs are claimed has changed for shares issued on or after 1 January 2019.
For more details on the conditions which apply to companies, please see Relief for Investments in Corporate Trades.
Next: Employment Investment Incentive (EII)