The Enterprise Investment Scheme

This note provides a summary of the Enterprise Investment Scheme and has been prepared based on the law up to and including the Finance (No 2) Act 2015.

The Enterprise Investment Scheme (EIS) encourages investment by individuals in small unquoted trading companies (or via EIS funds, which are see-through for tax purposes) by offering generous tax reliefs to such investors. The tax benefits are attractive but considerable care is needed to obtain them and a range of conditions must be fulfilled by both the company issuing the shares and the individual investor. While EIS relief is appealing, the “devil is in the detail”. For investments in new and very small companies, investors may also wish to consider the Seed Enterprise Investment Scheme.

Our content explained

Every piece of content we create is correct on the date it’s published but please don’t rely on it as legal advice. If you’d like to speak to us about your own legal requirements, please contact one of our expert lawyers.

Mills & Reeve Sites navigation
A tabbed collection of Mills & Reeve sites.
My Mills & Reeve navigation
Subscribe to, or manage your My Mills & Reeve account.
My M&R


Register for My M&R to stay up-to-date with legal news and events, create brochures and bookmark pages.

Existing clients

Log in to your client extranet for free matter information, know-how and documents.


Mills & Reeve system for employees.