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Taxopedia  ›  S  ›  Seed Enterprise Investment Scheme (SEIS)
S · Glossary

Seed Enterprise Investment Scheme (SEIS)

50% income tax relief on investments in very early-stage UK companies.

SEIS gives 50% income tax relief on investments up to £200,000/year in very early-stage UK companies (under 3 years old, under £350k gross assets). Tax-free growth, CGT exemption on disposal, plus loss relief.

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