Home   Starting and running a business   Initiatives for start-up businesses and SMEs  

Relief for Investment in Corporate Trades

  1. Overview
  2. Qualifying company
  3. Qualifying investment
  4. Reliefs available
  5. Designated investment funds
  6. Filing requirements
  7. Publication of beneficiaries
  8. Contact details

Qualifying investment

An investment in a company will be a qualifying investment where it complies with certain conditions. The main conditions which must be met are that the:

  • investment is a subscription for eligible shares
  • company uses the amount subscribed for the purposes of carrying on its trade, or for the purposes of carrying out Research and Development and Innovation (R&D+I)
  • investment is based on a business plan.

More details on when an investment is a qualifying investment can be found in Relief for investment in corporate trades.

Next: Reliefs available

Published: 03 October 2022 Print this page

Back to homepage Back to top