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CHARTERED TAX ADVISERS BUSINESS DEVELOPMENT CONSULTANTS
Home > > VCT and EIS > VCT & EIS Compared
The reliefs for Venture Capital Trusts and the Enterprise Investment Scheme are similar in many respects, but there are some significant differences. The table below highlights the main reliefs.
| VCT | EIS | |
| Annual investment limit | £200,000 | £500,000* |
| Income tax relief for subscribers | 30% | 20% |
| Clawback if held for less than | 5 years | 3 years |
| Reinvestment relief period - before gain made - after gain made |
n/a n/a |
1 year 3 years |
| Tax free dividends? | Yes | No |
| Tax free capital gains? | Yes | Yes (after 3 years) |
| Tax relief for losses? | No | Yes (after 3 years) |
| IHT business property relief? | No | Yes |
* No limit on CGT deferral.
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Eacotts Chartered Accountants and Chartered Tax Advisers
Servicing the Thames Valley, Berkshire, Buckinghamshire and the UK
This document is for guidance only and professional advice should be sought before acting on the information contained. No responsibility will be accepted by Eacotts for loss occasioned as a result of action taken, or refrained from, in consequence of the contents
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