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Relief for investment in corporate trades for individuals

  1. Overview
  2. Employment Investment Incentive (EII)
  3. Start-up Capital Incentive (SCI)
  4. Start-Up Relief for Entrepreneurs (SURE)
  5. Claiming relief for shares

Start-up Capital Incentive (SCI)

SCI is designed to assist start-up companies raise equity financing. It is a tax relief available to family members of existing shareholders. The conditions to avail of relief under SCI are:

  • The company should be carrying on a brand new venture.
  • None of the shareholders can carry on a similar venture.

More details on SCI can be found in Relief for investment in corporate trades.

Next: Start-Up Relief for Entrepreneurs (SURE)

Published: 10 July 2022 Print this page

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