From 6 April 2026 the EIS and VCT gross asset test rises to GBP 30m immediately before a share issue and GBP 35m after (up from GBP 15m and GBP 16m). The annual company investment limit doubles to GBP 10m (GBP 20m for knowledge-intensive companies) and the lifetime limit rises to GBP 24m (GBP 40m for KICs), while VCT income tax relief for investors is cut from 30 percent to 20 percent.
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UK doubles EIS and VCT company limits from 6 April 2026, cuts VCT relief to 20%
Why this matters for founders
UK founders raising through EIS or VCT can now take much larger tax-advantaged rounds, and scale-ups previously blocked by the old GBP 15m asset cap may qualify again, so refresh SEIS/EIS advance assurance and cap-table plans against the new thresholds.
Source: GOV.UK (HMRC policy paper)
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