Official Statistics

Quality report: venture capital schemes

Venture capital schemes provide tax relief to individuals investing in smaller, higher risk companies.

• From: HM Revenue & Customs
• Published: 1 April 2013

Documents

Venture capital schemes provide tax relief to individuals investing in smaller, higher risk companies

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Details

The tax relief is provided either directly in an Enterprise Investment Scheme (EIS – introduced in 1994) or indirectly through a Venture Capital Trust (VCT – introduced in 1995).

Published 1 April 2013