2026/27
Tax reliefs for individuals
- EIS — annual limit£1,000,000 + £2m for knowledge-intensive
- EIS — income tax relief£30 %
- SEIS — annual limit£200,000
- SEIS — income tax relief£50 %
- VCT — annual limit£200,000
- VCT — income tax relief£30 %
EIS/SEIS — CGT exempt on disposal after 3 years. SEIS reinvestment relief: 50% on other gains. SIR closed to new investments from 6 April 2023.
Tax reliefs for individuals
A range of reliefs can reduce an individual’s tax bill — from the marriage allowance and gift aid to venture capital schemes such as EIS, SEIS and VCTs, which give income tax relief on qualifying investments. The tables above summarise the current reliefs and limits.
Used well, these reliefs can make a real difference. We help you claim what you are entitled to and invest tax-efficiently.
Frequently asked
What is the marriage allowance?+
It lets a lower-earning spouse or civil partner transfer part of their personal allowance to the other, saving tax. We can check if you qualify and backdate a claim.
Do EIS and SEIS give tax relief?+
Yes — qualifying investments attract income tax relief and capital gains advantages. These are higher-risk, so take advice first.