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VCT, EIS and SEIS compared

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The reliefs for venture capital trusts (VCTs), the enterprise investment scheme (EIS) and the seed enterprise investment scheme (SEIS) are similar in many respects, but there are some significant differences. The table below highlights the main reliefs.

Annual investor limit £200,000 £1 million* £100,000
Income tax relief for subscribers 30% 30% 50%
Clawback if held for less than 5 years 3 years 3 years
Reinvestment relief period
- before gain made
- after gain made
1 year
3 years



Tax free dividends? Yes No No
Tax free capital gains? Yes Yes (after 3 years) Yes (after 3 years)
Tax relief for losses? No Yes (after 3 years) Yes (after 3 years)
IHT business property relief? No Yes Yes

* a further £1 million is available for investment in knowledge-intensive companies.

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