VCM2010 - Introduction to the Venture Capital Schemes: Overview and background: the Venture Capital Schemes

»Ê¹ÚÌåÓýapp venture capital schemes encourage investment in certain newer, smaller unquoted trading companies. »Ê¹ÚÌåÓýapp schemes provide various tax reliefs to individuals who invest directly or indirectly in qualifying small, higher risk companies or social enterprises, to help them grow and develop.

»Ê¹ÚÌåÓýapp venture capital schemes are:

  • Enterprise Investment Scheme(EIS) encourages direct investment by individuals.
  • Seed Enterprise Investment Scheme (SEIS) encourages direct investment in certain early stage small companies, and complements the EIS and VCT scheme.
  • Venture Capital Trusts (VCT) scheme encourages indirect investment by individuals, through a VCT, a corporate vehicle similar to an investment trust. »Ê¹ÚÌåÓýapp VCT makes a range of investments in companies that meet the same conditions as for the EIS.
  • Social Investment Tax Relief (SITR) provides reliefs similar to the EIS for investments in social enterprises. »Ê¹ÚÌåÓýapp scheme was enlarged from 6 April 2017 for newer social enterprises.
  • Share Loss Relief (previously called ‘VC Loss Reliefâ€�) is available both to individuals and investment companies on the disposal of shares in certain companies.