Policy paper
Extension of the Enterprise Investment Scheme and Venture Capital Trust Scheme
This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.
Documents
Details
This measure extends the operation of the EIS and VCT scheme from April 2025 to April 2035, continuing the availability of income and capital gains tax reliefs for investors in qualifying companies and VCTs.
Published 22 November 2023