SEIS — Seed Enterprise Investment Scheme (50% relief)
Basic rate (20%) taxpayer
Higher rate (40%) taxpayer
Additional rate (45%) taxpayer
£
If successful, EIS/SEIS gains are completely CGT-free after 3 years.
About this calculator ▼
SEIS (Seed Enterprise Investment Scheme) gives 50% Income Tax relief on investments up to £200,000/year in qualifying early-stage startups. EIS gives 30% relief on up to £1,000,000/year in qualifying companies.
Both schemes offer CGT-free gains on exits after 3 years, loss relief if the investment fails, and CGT deferral (EIS only). The effective downside risk is significantly reduced: a higher-rate taxpayer investing £10,000 in SEIS gets £5,000 back immediately in Income Tax relief, so their net risk is only £5,000.
Important: EIS/SEIS are high-risk investments. Only invest what you can afford to lose. Take regulated financial advice before investing.
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