| Enterprise Investment Scheme (EIS) | 2025/26 | 2024/25 | 2023/24 |
|---|---|---|---|
| Rate | 30% | 30% | 30% |
| Maximum investment (£2m for investments in knowledge intensive businesses) | £1,000,000 | £1,000,000 | £1,000,000 |
| Capital gains re-investment | Unlimited | Unlimited | Unlimited |
| Seed Enterprise Investment Scheme (SEIS) | 2025/26 | 2024/25 | 2023/24 |
|---|---|---|---|
| Rate | 50% | 50% | 50% |
| Maximum investment | £200,000 | £200,000 | £100,000 |
| Re-investment exemption | 50% | 50% | 50% |
| Venture Capital Trusts (VCT) | 2025/26 | 2024/25 | 2023/24 |
|---|---|---|---|
| Rate | 30% | 30% | 30% |
| Maximum investment | £200,000 | £200,000 | £200,000 |
| Community Investment Tax Relief (CITR) | 2025/26 | 2024/25 | 2023/24 |
|---|---|---|---|
| Rate | 25% | 25% | 25% |
| Maximum investment | Unlimited | Unlimited | Unlimited |
| Capital gains re-investment | Unlimited | Unlimited | Unlimited |