Seed Enterprise Investment Scheme (SEIS)

The Seed Enterprise Investment Scheme (SEIS) was introduced by Chancellor George Osborne in 2011 and offers tax efficient benefits to individuals by encouraging investment in small and early stage start-up businesses in the UK. It was designed to boost economic growth in the UK by promoting new enterprise and entrepreneurship.

Here are some of the important points:

  • The business company must be a UK company and have a permanent establishment in the UK;
  • The company must have traded for no more than two years;
  • Investors can receive up to 50% tax relief in the tax year the investment is made.
  • The company must have fewer than 25 employees. If the company is the parent company of a group, that figure applies to the whole group.
  • Investors cannot control the company receiving their capital and have more than a 30% stake in the company in which they invest;
  • SEIS investors can invest £100,000 in a single tax year which can be spread over a number of companies;
  • Any one company can raise no more than £150,000 in total via SEIS investment;
  • The company must have assets of less than £200,000;
  • The company has to trade in an approved sector.

There is more detailed information here:


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