From 6 April 2026 the Enterprise Investment Scheme annual company raise limit rose from GBP 5m to GBP 10m (GBP 20m for knowledge-intensive companies), the lifetime limit doubled to GBP 24m (GBP 40m KIC), and the gross-assets test rose to GBP 30m pre-issue and GBP 35m post-issue. HM Treasury says the wider EIS, VCT and EMI package unlocks around GBP 100m of additional investment a year. EIS income tax relief stays at 30% while VCT relief dropped to 20%.
EIS annual raise limit doubled to GBP 10m, in effect from 6 April 2026
UK founders raising equity can now take in twice as much EIS-qualifying money before hitting the annual and lifetime caps, so re-check your investors' EIS advance assurance and structure the round to use the higher limits.
Source: GOV.UK (HM Treasury)
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