You can claim – For example, if you invest £100,000 and after 3 years you gain £100,000 :
Income Tax Relief of up to 50% – £50,000
Capital Gains Tax of up to 28% – £28,000
–> In this example, you effectively invested £22,000 for a £200,000 return.
SEIS (Seed Enterprise Investment Scheme) is an incredibly generous derivative of the Enterprise Investment Scheme (EIS). For more information, you can read more on the official site.
It was introduced in the United-Kingdom in April 2012.
Its aim is to encourage seed investment in early stage companies.
The UK Investors can receive initial tax relief of 50% on investments up to £100,000 and Capital Gains Tax (CGT) exemption for any gains on the SEIS shares.
You can find more information through this video on SEIS here._