Enterprise Investment Scheme

    Invest in innovative early stage companies with high growth potential, while benefiting from attractive tax benefits. 

    What is EIS?

    The Enterprise Investment Scheme (EIS) is a UK government initiative launched in 1994 to encourage investment in early stage businesses with high growth potential. Its primary goal is to stimulate economic growth by providing investors with attractive tax incentives to support these innovative, but often high-risk companies, that may otherwise struggle to secure funding. 

    EIS helps bridge the funding gap for smaller, emerging businesses in the UK and provides investors with a way to support the next generation of innovative UK companies through a tax efficient vehicle.

    Reasons to invest in EIS

    Untitled design (13)-1

    Attractive tax reliefs

    30% income tax relief, deferral of capital gains tax (CGT) on the amount invested, exemption from CGT on any investment value growth, and 100% inheritance tax relief when shares are held for at least two years.

    Untitled design (15)

    Diversification benefits

    A key attraction of investing in EIS is its capacity for diversification. EIS investments typically diverge from the patterns of traditional listed markets, providing a potential buffer against negative market trends and unlocking opportunities absent in the traditional 60/40 portfolio structure.

    Untitled design (21)

    Growth potential

    EIS backs dynamic, innovative companies operating across some of the UK's most vibrant and cutting edge sectors. These businesses often lead the way in developing or applying new technologies, disrupting markets, and offering significant growth potential.

    Untitled design (15)-1

    Backing British

    Since its launch, EIS has invested more than £32bn of private investment into over 56,000 ambitious businesses. This vital capital has helped bridge the growth funding gap for emerging UK companies that might otherwise have struggled to secure the investment they need to succeed.

    Who is EIS suitable for?

    2-Nov-06-2025-02-11-03-0700-PM
    Higher Risk Tolerance

    EIS investments involve high growth, innovative companies, and carry the risk of capital loss. Investors must be willing to accept the higher risk associated with early stage businesses.

    Untitled design (24)
    Being Tax Efficient

    EIS offers up to 30% income tax relief, capital gains tax deferral, and inheritance tax benefits, making it an attractive option for reducing tax liabilities.

    2-Nov-06-2025-02-12-09-1137-PM
    Longer Term Strategy

    EIS investments typically require holding periods of 7 to 10 years or more, providing patient investors with the potential for significant returns over time.

    2-Nov-06-2025-02-12-32-0936-PM
    Seeking Diversification

    EIS allows investors to access sectors like technology, healthcare, and clean energy, adding a unique asset class to a diversified portfolio which is uncorrelated to public markets.

    EIS investments are considered to be very high risk, are designed to be held for the long term and are generally illiquid. They are not suitable for everyone. Investors should not invest money they are not prepared to lose. Tax rules can change, and benefits depend on circumstances. Prior to making any investment, individuals will be required to complete a verification process to establish that certain eligibility criteria as defined under the applicable financial promotion exemptions are met.

    Frequently asked questions

    How to invest in EIS?
    arrow

    Maven offers EIS investment opportunities through Maven Cognition EIS, which provides access to a diversified portfolio of EIS-qualifying, technology-enabled businesses for a minimum subscription of £10,000. EIS is specifically tailored for investors who are looking to offset capital gain liabilities or reduce a large income tax bill, and access exciting early-stage businesses with growth potential.

    EIS investments are only suitable for experienced investors who are comfortable with high-risk, long-term illiquid investments.

    How does EIS tax relief work?
    arrow

    The Enterprise Investment Scheme (EIS) offers a range of tax incentives designed to encourage investment in early-stage, high-growth companies. Key benefits include, 30% Income Tax Relief, exemption from Capital Gains Tax (CGT), CGT deferral relief, Loss relief and Inheritance Tax (IHT) relief.

    Claiming EIS tax relief is normally claimed when completing your individual tax return. This involves providing information included in your EIS certificates which are typically issued to you shortly after investment. 

    How Does EIS Carry Back Relief Work?
    arrow

    EIS carry back relief allows investors to treat all or part of an investment as having been made in the previous tax year. This means investors may be able to claim Income Tax relief against a prior year's tax liability, helping to maximise available tax benefits.

    What is EIS Deferral Relief?
    arrow

    EIS deferral relief enables investors to defer Capital Gains Tax on gains by reinvesting them into EIS-qualifying shares. The deferred gain remains postponed until the EIS shares are sold or another chargeable event occurs.

    What is an EIS qualifying company?
    arrow

    An EIS qualifying company is typically an unquoted UK business that meets specific HMRC requirements relating to its size, age, and trading activities. These companies are often innovative, growth-focused businesses seeking investment to support expansion and development.

    From April 2026, the qualifying thresholds for EIS schemes changed. To qualify, a company must have gross assets of less than £30 million before investment and no more than £35 million afterwards, employ fewer than 250 full-time equivalent staff (or 500 for a Knowledge-Intensive Company), and be unquoted or listed only on AIM with no plans to join a recognised stock exchange. The company must also raise no more than £10 million per year (£20 million for Knowledge Intensive Company) and no more than £24 million in total over its lifetime (£40 million for KICs) through a combination of EIS, SEIS and VCT funding.

    These conditions must be met at the time the shares are issued and, in certain cases, for the following three years.

    What is a knowledge-intensive company?
    arrow

    A knowledge-intensive company (KIC) is a business that carries out significant research, development, or innovation and meets additional HMRC criteria. These companies benefit from enhanced EIS rules, including higher investment and fundraising limits, designed to support innovative businesses with strong growth potential.