From 6 April 2026 the Enterprise Investment Scheme (EIS) annual company limit doubled to £10m (£20m for knowledge-intensive companies) and the lifetime limit doubled to £24m (£40m KIC), with the gross-assets test raised to £30m pre-issue/£35m post-issue. The same package doubled EMI's employee limit to 500 and share-option limit to £6m, while cutting VCT income tax relief from 30% to 20% — measures the Treasury says unlock around £100m of new investment a year.
EIS caps double to £10m/year and £24m lifetime for UK startups from April 2026
Founders raising in 2026/27 can now offer EIS relief on much larger rounds and grant bigger EMI option pools to attract talent; check knowledge-intensive status to access the £20m/£40m tiers before your next raise.
Source: GOV.UK (HM Treasury)
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