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.

• From: HM Revenue & Customs
• Published: 22 November 2023

Documents

Enterprise Investment Scheme and Venture Capital Trusts scheme extension

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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