The Enterprise Investment Scheme (EIS) was introduced in 1994 to encourage individuals to invest in small higher-risk trading companies as a means to help alleviate the problems faced by such companies in raising equity finance. The scheme provides income tax relief for new equity investment for qualifying investors in qualifying unquoted companies, and capital gains tax exemption on disposal of shares.

Full details can be found in the Inland Revenue IR137 pamphlet on EIS.

There are significant tax advantages to be obtained for individuals making EIS Investments. Click on the links on the left to see how you can benefit.