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Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) changes

This tax information and impact note is about changes to the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) scheme.

Last fetched 04 May 2026 · gov.uk

Documents

Venture Capital Trusts, Enterprise Investment Scheme investment limit increase and restructure

At a glance

TypePolicy paper

First published26 Nov 2025

Last updated26 Nov 2025

Organisations

HM Revenue & Customs

Topics

Investment schemes

Source

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