The Seed EIS (Enterprise Investment Scheme) was introduced in 2012/13 to provide tax relief for individuals investing in small start-up companies and was originally scheduled to end on 5 April 2017. It was announced in the Budget that the generous tax breaks would now be made permanent:

–       A 50% tax reducer on up to £100,000 invested each tax year

–       A 50p reduction in capital gains made for every £1 qualifying Seed EIS investment