Relief for Investment in Corporate Trades

Reliefs available

Where an individual makes a qualifying investment in a qualifying company and complies with certain conditions they can claim tax relief for the amount invested. 

The three incentives are:

  • Employment Investment Incentive (EII), which is designed for companies raising funding from third parties
  • Start-up Capital Incentive (SCI), which is designed for getting investment from family members in early stage start-ups
  • Start-Up Relief for Entrepreneurs (SURE), which is designed to assist individuals who are starting up their own new company.

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

Next: Designated investment funds