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Tax Tables

Income Tax Allowances, Reliefs and Credits

Investment reliefs

2024/25

2023/24

2022/23

Enterprise Investment Scheme (EIS)

Rate 30% 30% 30%
Maximum investment (£2m for investments in knowledge intensive businesses) £1,000,000 £1,000,000 £1,000,000
Capital gains re-investment Unlimited Unlimited Unlimited

Seed Enterprise Investment Scheme (SEIS)

Rate 50% 50% 50%
Maximum investment £200,000 £200,000 £100,000
Re-investment exemption 50% 50% 50%

Venture Capital Trusts (VCT)

Rate 30% 30% 30%
Maximum investment £200,000 £200,000 £200,000

Social Investment Relief (SITR)

Rate Closed Closed 30%
Maximum investment Closed Closed £1,000,000
Capital gains re-investment Closed Closed Unlimited

Community Investment Tax Relief (CITR)

Rate 25% 25% 25%
Maximum investment Unlimited Unlimited Unlimited
Capital gains re-investment Unlimited Unlimited Unlimited
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