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Tax Tables

Income Tax Allowances, Reliefs and Credits

Investment reliefs

2022/23

2021/22

2020/21

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 (SEISS)

 

 

 

Rate 50% 50% 50%

Maximum investment

£100,000 £100,000 £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

30% 30% 30%

Maximum investment

£1,000,000 £1,000,000 £1,500,000

Capital gains re-investment

Unlimited Unlimited Unlimited
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