What are the benefits of SEIS and EIS?

Investors in SEIS/EIS qualifying companies can, depending on their individual circumstances and the company’s compliance with rules governing SEIS and EIS, enjoy some or all of the following tax advantages:

SEIS/EIS relief (currently 50% for SEIS and 30% for EIS of the amount of the investment) against income tax liability in the year of investment, subject to an ability to carry back relief to the immediately preceding year in certain circumstances.
Exemption from Capital Gains Tax (CGT) on the disposal of SEIS/EIS shares in SEIS/EIS Qualifying Companies after a three year holding period, provided that disqualifying events have not occurred.
Unlimited deferral of capital gains from the previous three years or the subsequent 12 months.
Income tax or CGT relief for a loss on disposal of EIS shares; and
Inheritance tax exemption after two years.

Full, up to date information can be found on the HMRC website.
You should always take your own tax advice before deciding whether to invest.

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Investments offered on this platform are not readily realisable, which means that they may be difficult to sell and you may not get back the full amount invested. Investments are not covered by the Financial Services Compensation Scheme (FSCS) and your capital is at risk and returns are not guaranteed. Repayment of capital and interest or payment of dividends will be dependent on the success of the organisation's business model and past performance isn’t a reliable indicator of future performance. You should always read the offer document in full before deciding whether or not to invest as it will cover risks specific to an individual investment. You can read more about the general risks associated with making these types of investments. If you are unsure if any of these investments are right for you, you should contact an Independent Financial Adviser.

Triodos Bank UK Ltd. Registered Office: Deanery Road, Bristol, BS1 5AS. Registered in England and Wales No. 11379025. Authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority under registration number 817008.