A Guide to the Enterprise Investment Scheme (EIS)

  • Price: £3.60
  • Published: November 2015
  • Type: Business Information Factsheet
  • Format: PDF

The Enterprise Investment Scheme (EIS) is a scheme designed to help early stage companies raise equity finance by offering a range of tax reliefs to investors who purchase new shares in those companies. The EIS was launched in 1994, but the information in this factsheet relates to investment in shares issued after 6th April 2012.

Since 1994, just over 22,900 companies have received investment through the scheme and over £12.3 billion has been raised. In 2013/14, 2,770 companies received investment of £1.5 billion under the scheme.

This factsheet explains what the EIS is, what types of tax relief are available, what types of investment it applies to, how investors and companies can qualify, and how they can apply.

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